WallStSmart

Berkshire Hathaway Inc (BRK-A)vsBanco Santander SA ADR (SAN)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 693% more annual revenue ($384.69B vs $48.53B). SAN leads profitability with a 33.5% profit margin vs 22.3%. SAN appears more attractively valued with a PEG of 0.94. BRK-A earns a higher WallStSmart Score of 74/100 (B).

BRK-A

Strong Buy

74

out of 100

Grade: B

Growth: 7.3Profit: 7.5Value: 5.0Quality: 8.5
Piotroski: 4/9Altman Z: 2.59

SAN

Strong Buy

69

out of 100

Grade: B-

Growth: 6.7Profit: 7.5Value: 7.0Quality: 3.8
Piotroski: 4/9Altman Z: -0.41

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

BRK-A6 strengths · Avg: 9.7/10
Market CapQuality
$1.09T10/10

Mega-cap, among the largest globally

Price/BookValuation
1.5x10/10

Reasonable price relative to book value

Operating MarginProfitability
32.6%10/10

Strong operational efficiency at 32.6%

EPS GrowthGrowth
107.8%10/10

Earnings expanding 107.8% YoY

Profit MarginProfitability
22.3%9/10

Keeps 22 of every $100 in revenue as profit

Debt/EquityHealth
0.179/10

Conservative balance sheet, low leverage

SAN6 strengths · Avg: 9.0/10
Market CapQuality
$217.14B10/10

Mega-cap, among the largest globally

Profit MarginProfitability
33.5%10/10

Keeps 34 of every $100 in revenue as profit

Operating MarginProfitability
43.4%10/10

Strong operational efficiency at 43.4%

PEG RatioValuation
0.948/10

Growing faster than its price suggests

P/E RatioValuation
14.3x8/10

Attractively priced relative to earnings

Price/BookValuation
1.7x8/10

Reasonable price relative to book value

Areas to Watch

BRK-A1 concerns · Avg: 2.0/10
PEG RatioValuation
9.682/10

Expensive relative to growth rate

SAN2 concerns · Avg: 1.5/10
Altman Z-ScoreHealth
-0.412/10

Distress zone — elevated risk

Debt/EquityHealth
4.121/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : BRK-A

The strongest argument for BRK-A centers on Market Cap, Price/Book, Operating Margin. Profitability is solid with margins at 22.3% and operating margin at 32.6%.

Bull Case : SAN

The strongest argument for SAN centers on Market Cap, Profit Margin, Operating Margin. Profitability is solid with margins at 33.5% and operating margin at 43.4%. Revenue growth of 10.2% demonstrates continued momentum.

Bear Case : BRK-A

The primary concerns for BRK-A are PEG Ratio.

Bear Case : SAN

The primary concerns for SAN are Altman Z-Score, Debt/Equity. Debt-to-equity of 4.12 is elevated, increasing financial risk.

Key Dynamics to Monitor

SAN carries more volatility with a beta of 0.93 — expect wider price swings.

SAN is growing revenue faster at 10.2% — sustainability is the question.

Monitor INSURANCE - DIVERSIFIED industry trends, competitive dynamics, and regulatory changes.

Bottom Line

BRK-A scores higher overall (74/100 vs 69/100), backed by strong 22.3% margins. Both earn "Strong Buy" and "Strong 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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Banco Santander SA ADR

FINANCIAL SERVICES · BANKS - DIVERSIFIED · USA

Banco Santander, SA, offers various commercial and retail banking products and services to individuals, small and medium-sized companies and large companies worldwide. The company is headquartered in Madrid, Spain.

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