WallStSmart

Cosan SA ADR (CSAN)vsPBF Energy Inc (PBF)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cosan SA ADR generates 38% more annual revenue ($40.42B vs $29.33B). PBF leads profitability with a -0.5% profit margin vs -24.0%. PBF earns a higher WallStSmart Score of 39/100 (F).

CSAN

Avoid

32

out of 100

Grade: F

Growth: 4.7Profit: 4.5Value: 5.0Quality: 5.0

PBF

Hold

39

out of 100

Grade: F

Growth: 2.0Profit: 2.0Value: 4.0Quality: 6.3
Piotroski: 4/9Altman Z: 3.02

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CSAN1 strengths · Avg: 8.0/10
Operating MarginProfitability
23.7%8/10

Strong operational efficiency at 23.7%

PBF2 strengths · Avg: 10.0/10
Price/BookValuation
1.1x10/10

Reasonable price relative to book value

Altman Z-ScoreHealth
3.0210/10

Safe zone — low bankruptcy risk

Areas to Watch

CSAN4 concerns · Avg: 2.5/10
Price/BookValuation
16.0x4/10

Trading at 16.0x book value

Return on EquityProfitability
-29.0%2/10

ROE of -29.0% — below average capital efficiency

Revenue GrowthGrowth
-18.3%2/10

Revenue declined 18.3%

EPS GrowthGrowth
-56.9%2/10

Earnings declined 56.9%

PBF4 concerns · Avg: 2.0/10
PEG RatioValuation
2.512/10

Expensive relative to growth rate

Return on EquityProfitability
-2.9%2/10

ROE of -2.9% — below average capital efficiency

Revenue GrowthGrowth
-2.9%2/10

Revenue declined 2.9%

EPS GrowthGrowth
-69.9%2/10

Earnings declined 69.9%

Comparative Analysis Report

WallStSmart Research

Bull Case : CSAN

The strongest argument for CSAN centers on Operating Margin.

Bull Case : PBF

The strongest argument for PBF centers on Price/Book, Altman Z-Score.

Bear Case : CSAN

The primary concerns for CSAN are Price/Book, Return on Equity, Revenue Growth.

Bear Case : PBF

The primary concerns for PBF are PEG Ratio, Return on Equity, Revenue Growth.

Key Dynamics to Monitor

CSAN carries more volatility with a beta of 0.70 — expect wider price swings.

PBF is growing revenue faster at -2.9% — sustainability is the question.

PBF generates stronger free cash flow (77M), providing more financial flexibility.

Monitor OIL & GAS REFINING & MARKETING industry trends, competitive dynamics, and regulatory changes.

Bottom Line

PBF scores higher overall (39/100 vs 32/100). Both earn "Hold" and "Avoid" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Cosan SA ADR

ENERGY · OIL & GAS REFINING & MARKETING · USA

Cosan SA is mainly engaged in the fuel distribution business in Brazil, Europe, Latin America, North America, Asia and internationally. The company is headquartered in So Paulo, Brazil.

PBF Energy Inc

ENERGY · OIL & GAS REFINING & MARKETING · USA

PBF Energy Inc., is dedicated to refining and supplying petroleum products. The company is headquartered in Parsippany, New Jersey.

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