WallStSmart

Commercial Bancgroup, Inc. Common Stock (CBK)vsItau Unibanco Banco Holding SA (ITUB)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Itau Unibanco Banco Holding SA generates 151649% more annual revenue ($138.19B vs $91.06M). CBK leads profitability with a 41.8% profit margin vs 33.3%. ITUB trades at a lower P/E of 10.6x. ITUB earns a higher WallStSmart Score of 73/100 (B).

CBK

Buy

54

out of 100

Grade: C-

Growth: 4.7Profit: 7.5Value: 6.7Quality: 4.5
Piotroski: 4/9Altman Z: -0.09

ITUB

Strong Buy

73

out of 100

Grade: B

Growth: 5.3Profit: 8.0Value: 7.0Quality: 3.3
Piotroski: 3/9

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CBK4 strengths · Avg: 9.5/10
P/E RatioValuation
11.8x10/10

Attractively priced relative to earnings

Profit MarginProfitability
41.8%10/10

Keeps 42 of every $100 in revenue as profit

Operating MarginProfitability
55.4%10/10

Strong operational efficiency at 55.4%

Price/BookValuation
1.6x8/10

Reasonable price relative to book value

ITUB6 strengths · Avg: 9.3/10
P/E RatioValuation
10.6x10/10

Attractively priced relative to earnings

Profit MarginProfitability
33.3%10/10

Keeps 33 of every $100 in revenue as profit

Operating MarginProfitability
33.1%10/10

Strong operational efficiency at 33.1%

Market CapQuality
$93.47B9/10

Large-cap with strong market position

Return on EquityProfitability
21.2%9/10

Every $100 of equity generates 21 in profit

Price/BookValuation
2.3x8/10

Reasonable price relative to book value

Areas to Watch

CBK3 concerns · Avg: 2.3/10
Market CapQuality
$449.26M3/10

Smaller company, higher risk/reward

EPS GrowthGrowth
-2.8%2/10

Earnings declined 2.8%

Altman Z-ScoreHealth
-0.092/10

Distress zone — elevated risk

ITUB4 concerns · Avg: 2.0/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Revenue GrowthGrowth
-2.1%2/10

Revenue declined 2.1%

Free Cash FlowQuality
$-5.87B2/10

Negative free cash flow — burning cash

Debt/EquityHealth
4.991/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : CBK

The strongest argument for CBK centers on P/E Ratio, Profit Margin, Operating Margin. Profitability is solid with margins at 41.8% and operating margin at 55.4%.

Bull Case : ITUB

The strongest argument for ITUB centers on P/E Ratio, Profit Margin, Operating Margin. Profitability is solid with margins at 33.3% and operating margin at 33.1%. PEG of 1.46 suggests the stock is reasonably priced for its growth.

Bear Case : CBK

The primary concerns for CBK are Market Cap, EPS Growth, Altman Z-Score.

Bear Case : ITUB

The primary concerns for ITUB are Piotroski F-Score, Revenue Growth, Free Cash Flow. Debt-to-equity of 4.99 is elevated, increasing financial risk.

Key Dynamics to Monitor

CBK profiles as a mature stock while ITUB is a declining play — different risk/reward profiles.

CBK is growing revenue faster at 5.3% — sustainability is the question.

CBK generates stronger free cash flow (13M), providing more financial flexibility.

Monitor BANKS - REGIONAL industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ITUB scores higher overall (73/100 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.

Commercial Bancgroup, Inc. Common Stock

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Commercial Bancgroup, Inc. is the bank holding company for Commercial Bank that provides a range of banking and financial services to individual and corporate customers in Kentucky, North Carolina, and Tennessee. The company is headquartered in Harrogate, Tennessee.

Itau Unibanco Banco Holding SA

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Ita Unibanco Holding SA offers a range of financial products and services in Brazil and internationally. The company is headquartered in So Paulo, Brazil.

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