WallStSmart

Berkshire Hathaway Inc (BRK-A)vsCommunity Bank System Inc (CBU)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 44688% more annual revenue ($375.39B vs $838.16M). CBU leads profitability with a 27.2% profit margin vs 19.3%. CBU appears more attractively valued with a PEG of 2.63. CBU earns a higher WallStSmart Score of 69/100 (B-).

BRK-A

Buy

61

out of 100

Grade: C+

Growth: 6.7Profit: 6.5Value: 5.0Quality: 7.0
Piotroski: 4/9Altman Z: 2.59

CBU

Strong Buy

69

out of 100

Grade: B-

Growth: 7.3Profit: 7.5Value: 5.0Quality: 6.5
Piotroski: 7/9Altman Z: 0.31

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

BRK-A6 strengths · Avg: 8.8/10
Market CapQuality
$1.11T10/10

Mega-cap, among the largest globally

EPS GrowthGrowth
119.6%10/10

Earnings expanding 119.6% YoY

Debt/EquityHealth
0.189/10

Conservative balance sheet, low leverage

P/E RatioValuation
15.3x8/10

Attractively priced relative to earnings

Price/BookValuation
1.5x8/10

Reasonable price relative to book value

Free Cash FlowQuality
$5.45B8/10

Generating 5.5B in free cash flow

CBU4 strengths · Avg: 8.8/10
Operating MarginProfitability
39.0%10/10

Strong operational efficiency at 39.0%

Profit MarginProfitability
27.2%9/10

Keeps 27 of every $100 in revenue as profit

P/E RatioValuation
15.0x8/10

Attractively priced relative to earnings

Price/BookValuation
1.6x8/10

Reasonable price relative to book value

Areas to Watch

BRK-A2 concerns · Avg: 3.0/10
Revenue GrowthGrowth
4.4%4/10

4.4% revenue growth

PEG RatioValuation
9.682/10

Expensive relative to growth rate

CBU2 concerns · Avg: 2.0/10
PEG RatioValuation
2.632/10

Expensive relative to growth rate

Altman Z-ScoreHealth
0.312/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : BRK-A

The strongest argument for BRK-A centers on Market Cap, EPS Growth, Debt/Equity. Profitability is solid with margins at 19.3% and operating margin at 14.3%.

Bull Case : CBU

The strongest argument for CBU centers on Operating Margin, Profit Margin, P/E Ratio. Profitability is solid with margins at 27.2% and operating margin at 39.0%. Revenue growth of 12.0% demonstrates continued momentum.

Bear Case : BRK-A

The primary concerns for BRK-A are Revenue Growth, PEG Ratio.

Bear Case : CBU

The primary concerns for CBU are PEG Ratio, Altman Z-Score.

Key Dynamics to Monitor

BRK-A profiles as a value stock while CBU is a mature play — different risk/reward profiles.

CBU carries more volatility with a beta of 0.79 — expect wider price swings.

CBU is growing revenue faster at 12.0% — sustainability is the question.

BRK-A generates stronger free cash flow (5.5B), providing more financial flexibility.

Bottom Line

CBU scores higher overall (69/100 vs 61/100), backed by strong 27.2% margins and 12.0% revenue growth. Both earn "Strong Buy" and "Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Berkshire Hathaway Inc

FINANCIAL SERVICES · INSURANCE - DIVERSIFIED · USA

Berkshire Hathaway Inc. is an American multinational conglomerate holding company headquartered in Omaha, Nebraska, United States. The company wholly owns GEICO, Duracell, Dairy Queen, BNSF, Lubrizol, Fruit of the Loom, Helzberg Diamonds, Long & Foster, FlightSafety International, Pampered Chef, Forest River, and NetJets, and also owns 38.6% of Pilot Flying J; and significant minority holdings in public companies Kraft Heinz Company (26.7%), American Express (18.8%), The Coca-Cola Company (9.32%), Bank of America (11.9%), and Apple (6.3%).

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Community Bank System Inc

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Community Bank System, Inc. is the banking holding company for Community Bank, NA providing various banking and other financial services to retail, commercial and municipal clients. The company is headquartered in Onondaga, New York.

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