WallStSmart

Berkshire Hathaway Inc (BRK-B)vsOrange County Bancorp Inc (OBT)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 310846% more annual revenue ($371.44B vs $119.46M). OBT leads profitability with a 34.8% profit margin vs 18.0%. OBT trades at a lower P/E of 10.6x. OBT earns a higher WallStSmart Score of 70/100 (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

OBT

Strong Buy

70

out of 100

Grade: B

Growth: 8.0Profit: 8.0Value: 6.7Quality: 5.0
Piotroski: 4/9Altman Z: -0.43

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

OBT6 strengths · Avg: 9.2/10
P/E RatioValuation
10.6x10/10

Attractively priced relative to earnings

Profit MarginProfitability
34.8%10/10

Keeps 35 of every $100 in revenue as profit

Operating MarginProfitability
44.7%10/10

Strong operational efficiency at 44.7%

Debt/EquityHealth
0.129/10

Conservative balance sheet, low leverage

Price/BookValuation
1.6x8/10

Reasonable price relative to book value

EPS GrowthGrowth
47.3%8/10

Earnings expanding 47.3% 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%

OBT2 concerns · Avg: 2.5/10
Market CapQuality
$474.50M3/10

Smaller company, higher risk/reward

Altman Z-ScoreHealth
-0.432/10

Distress zone — elevated risk

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 : OBT

The strongest argument for OBT centers on P/E Ratio, Profit Margin, Operating Margin. Profitability is solid with margins at 34.8% and operating margin at 44.7%. Revenue growth of 14.7% demonstrates continued momentum.

Bear Case : BRK-B

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

Bear Case : OBT

The primary concerns for OBT are Market Cap, Altman Z-Score.

Key Dynamics to Monitor

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

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

OBT is growing revenue faster at 14.7% — sustainability is the question.

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

Bottom Line

OBT scores higher overall (70/100 vs 54/100), backed by strong 34.8% margins and 14.7% 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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Orange County Bancorp Inc

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Orange County Bancorp Inc. (OBT) is a community-oriented financial institution headquartered in Orange County, New York, focused on delivering a diverse suite of banking and financial services tailored to both individual and business clients. With a commitment to fostering community relationships and providing personalized banking solutions, OBT offers a range of products, including personal and commercial loans, deposit accounts, and wealth management services. As a publicly traded company, OBT emphasizes sustainable growth and profitability, positioning itself as a key contributor to regional economic development. Its strategic focus, coupled with a sound risk management approach, makes OBT an attractive investment opportunity for institutional investors seeking exposure within the dynamic regional banking sector.

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