WallStSmart

Berkshire Hathaway Inc (BRK-B)vsCitizens Financial Services Inc. Common Stock (CZFS)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 337668% more annual revenue ($371.44B vs $109.97M). CZFS leads profitability with a 33.3% profit margin vs 18.0%. CZFS trades at a lower P/E of 8.7x. CZFS earns a higher WallStSmart Score of 66/100 (B-).

BRK-B

Buy

54

out of 100

Grade: C-

Growth: 3.3Profit: 7.5Value: 5.0Quality: 8.0
Piotroski: 3/9Altman Z: 2.60

CZFS

Strong Buy

66

out of 100

Grade: B-

Growth: 8.7Profit: 7.5Value: 6.7Quality: 5.0

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

BRK-B6 strengths · Avg: 9.2/10
Market CapQuality
$1.03T10/10

Mega-cap, among the largest globally

Price/BookValuation
0.0x10/10

Reasonable price relative to book value

Operating MarginProfitability
33.0%10/10

Strong operational efficiency at 33.0%

Debt/EquityHealth
0.199/10

Conservative balance sheet, low leverage

P/E RatioValuation
15.3x8/10

Attractively priced relative to earnings

Free Cash FlowQuality
$4.99B8/10

Generating 5.0B in free cash flow

CZFS5 strengths · Avg: 9.6/10
P/E RatioValuation
8.7x10/10

Attractively priced relative to earnings

Price/BookValuation
0.9x10/10

Reasonable price relative to book value

Profit MarginProfitability
33.3%10/10

Keeps 33 of every $100 in revenue as profit

Operating MarginProfitability
46.9%10/10

Strong operational efficiency at 46.9%

EPS GrowthGrowth
31.3%8/10

Earnings expanding 31.3% YoY

Areas to Watch

BRK-B4 concerns · Avg: 2.3/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PEG RatioValuation
10.062/10

Expensive relative to growth rate

Revenue GrowthGrowth
-0.7%2/10

Revenue declined 0.7%

EPS GrowthGrowth
-2.5%2/10

Earnings declined 2.5%

CZFS1 concerns · Avg: 3.0/10
Market CapQuality
$317.08M3/10

Smaller company, higher risk/reward

Comparative Analysis Report

WallStSmart Research

Bull Case : BRK-B

The strongest argument for BRK-B centers on Market Cap, Price/Book, Operating Margin. Profitability is solid with margins at 18.0% and operating margin at 33.0%.

Bull Case : CZFS

The strongest argument for CZFS centers on P/E Ratio, Price/Book, Profit Margin. Profitability is solid with margins at 33.3% and operating margin at 46.9%.

Bear Case : BRK-B

The primary concerns for BRK-B are Piotroski F-Score, PEG Ratio, Revenue Growth.

Bear Case : CZFS

The primary concerns for CZFS are Market Cap.

Key Dynamics to Monitor

BRK-B profiles as a declining stock while CZFS is a mature play — different risk/reward profiles.

BRK-B carries more volatility with a beta of 0.70 — expect wider price swings.

CZFS is growing revenue faster at 9.7% — sustainability is the question.

BRK-B generates stronger free cash flow (5.0B), providing more financial flexibility.

Bottom Line

CZFS scores higher overall (66/100 vs 54/100), backed by strong 33.3% margins. 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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Citizens Financial Services Inc. Common Stock

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Citizens Financial Services, Inc. is the banking holding company of First Citizens Community Bank that offers a variety of banking products and services for individual, business, government and institutional clients. The company is headquartered in Mansfield, Pennsylvania.

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