WallStSmart

Central Puerto S.A. (CEPU)vsSouthern Company (SO)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Central Puerto S.A. generates 5532% more annual revenue ($1.70T vs $30.18B). CEPU leads profitability with a 28.8% profit margin vs 15.4%. CEPU trades at a lower P/E of 6.5x. CEPU earns a higher WallStSmart Score of 74/100 (B).

CEPU

Strong Buy

74

out of 100

Grade: B

Growth: 9.3Profit: 8.5Value: 6.7Quality: 6.5
Piotroski: 5/9Altman Z: 2.47

SO

Strong Buy

66

out of 100

Grade: B-

Growth: 6.0Profit: 7.5Value: 4.0Quality: 3.0
Piotroski: 2/9Altman Z: 0.65
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for CEPU.

SOSignificantly Overvalued (-40.5%)

Margin of Safety

-40.5%

Fair Value

$62.06

Current Price

$87.02

$24.96 premium

UndervaluedFair: $62.06Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CEPU6 strengths · Avg: 9.8/10
P/E RatioValuation
6.5x10/10

Attractively priced relative to earnings

Price/BookValuation
1.1x10/10

Reasonable price relative to book value

Revenue GrowthGrowth
224.7%10/10

Revenue surging 224.7% year-over-year

EPS GrowthGrowth
50.5%10/10

Earnings expanding 50.5% YoY

Free Cash FlowQuality
$10.10B10/10

Generating 10.1B in free cash flow

Return on EquityProfitability
25.8%9/10

Every $100 of equity generates 26 in profit

SO4 strengths · Avg: 8.3/10
Market CapQuality
$100.28B9/10

Large-cap with strong market position

Price/BookValuation
2.5x8/10

Reasonable price relative to book value

Operating MarginProfitability
29.6%8/10

Strong operational efficiency at 29.6%

EPS GrowthGrowth
30.4%8/10

Earnings expanding 30.4% YoY

Areas to Watch

CEPU0 concerns · Avg: 0/10

No major concerns identified

SO4 concerns · Avg: 3.5/10
PEG RatioValuation
2.074/10

Expensive relative to growth rate

Revenue GrowthGrowth
0.1%4/10

0.1% revenue growth

Debt/EquityHealth
1.953/10

Elevated debt levels

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : CEPU

The strongest argument for CEPU centers on P/E Ratio, Price/Book, Revenue Growth. Profitability is solid with margins at 28.8% and operating margin at 24.8%. Revenue growth of 224.7% demonstrates continued momentum.

Bull Case : SO

The strongest argument for SO centers on Market Cap, Price/Book, Operating Margin. Profitability is solid with margins at 15.4% and operating margin at 29.6%.

Bear Case : CEPU

No major red flags identified for CEPU, but monitor valuation.

Bear Case : SO

The primary concerns for SO are PEG Ratio, Revenue Growth, Debt/Equity. Debt-to-equity of 1.95 is elevated, increasing financial risk.

Key Dynamics to Monitor

CEPU profiles as a growth stock while SO is a value play — different risk/reward profiles.

SO carries more volatility with a beta of 0.32 — expect wider price swings.

CEPU is growing revenue faster at 224.7% — sustainability is the question.

CEPU generates stronger free cash flow (10.1B), providing more financial flexibility.

Bottom Line

CEPU scores higher overall (74/100 vs 66/100), backed by strong 28.8% margins and 224.7% revenue growth. 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.

Central Puerto S.A.

UTILITIES · UTILITIES - REGULATED ELECTRIC · USA

Central Puerto SA generates and sells electricity to public and private clients in Argentina. The company is headquartered in Buenos Aires, Argentina.

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Southern Company

UTILITIES · UTILITIES - REGULATED ELECTRIC · USA

Southern Company is an American gas and electric utility holding company based in the southern United States. It is headquartered in Atlanta, Georgia, with executive offices also located in Birmingham, Alabama.

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