WallStSmart

Citizens & Northern Corp (CZNC)vsU.S. Bancorp (USB)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

U.S. Bancorp generates 22496% more annual revenue ($26.35B vs $116.63M). USB leads profitability with a 28.7% profit margin vs 20.1%. CZNC appears more attractively valued with a PEG of 1.21. USB earns a higher WallStSmart Score of 75/100 (B).

CZNC

Buy

65

out of 100

Grade: C+

Growth: 6.0Profit: 6.5Value: 7.3Quality: 4.3
Piotroski: 1/9

USB

Strong Buy

75

out of 100

Grade: B

Growth: 7.3Profit: 7.5Value: 10.0Quality: 5.3
Piotroski: 5/9Altman Z: 0.39
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CZNCSignificantly Overvalued (-133.2%)

Margin of Safety

-133.2%

Fair Value

$9.93

Current Price

$22.11

$12.18 premium

UndervaluedFair: $9.93Overvalued
USBUndervalued (+75.8%)

Margin of Safety

+75.8%

Fair Value

$214.00

Current Price

$51.89

$162.11 discount

UndervaluedFair: $214.00Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CZNC5 strengths · Avg: 9.0/10
Price/BookValuation
1.2x10/10

Reasonable price relative to book value

Operating MarginProfitability
34.5%10/10

Strong operational efficiency at 34.5%

Profit MarginProfitability
20.1%9/10

Keeps 20 of every $100 in revenue as profit

P/E RatioValuation
14.8x8/10

Attractively priced relative to earnings

Revenue GrowthGrowth
24.5%8/10

Revenue surging 24.5% year-over-year

USB6 strengths · Avg: 9.3/10
P/E RatioValuation
11.3x10/10

Attractively priced relative to earnings

Price/BookValuation
1.4x10/10

Reasonable price relative to book value

Operating MarginProfitability
39.3%10/10

Strong operational efficiency at 39.3%

Market CapQuality
$81.01B9/10

Large-cap with strong market position

Profit MarginProfitability
28.7%9/10

Keeps 29 of every $100 in revenue as profit

EPS GrowthGrowth
24.7%8/10

Earnings expanding 24.7% YoY

Areas to Watch

CZNC4 concerns · Avg: 2.8/10
Market CapQuality
$388.29M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
7.6%3/10

ROE of 7.6% — below average capital efficiency

Piotroski F-ScoreQuality
1/93/10

Weak financial health signals

EPS GrowthGrowth
-52.6%2/10

Earnings declined 52.6%

USB2 concerns · Avg: 3.0/10
PEG RatioValuation
1.804/10

Expensive relative to growth rate

Altman Z-ScoreHealth
0.392/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : CZNC

The strongest argument for CZNC centers on Price/Book, Operating Margin, Profit Margin. Profitability is solid with margins at 20.1% and operating margin at 34.5%. Revenue growth of 24.5% demonstrates continued momentum.

Bull Case : USB

The strongest argument for USB centers on P/E Ratio, Price/Book, Operating Margin. Profitability is solid with margins at 28.7% and operating margin at 39.3%.

Bear Case : CZNC

The primary concerns for CZNC are Market Cap, Return on Equity, Piotroski F-Score.

Bear Case : USB

The primary concerns for USB are PEG Ratio, Altman Z-Score.

Key Dynamics to Monitor

CZNC profiles as a growth stock while USB is a mature play — different risk/reward profiles.

USB carries more volatility with a beta of 1.04 — expect wider price swings.

CZNC is growing revenue faster at 24.5% — sustainability is the question.

USB generates stronger free cash flow (2.8B), providing more financial flexibility.

Bottom Line

USB scores higher overall (75/100 vs 65/100), backed by strong 28.7% 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.

Citizens & Northern Corp

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Citizens & Northern Corporation is the banking holding company for Citizens & Northern Bank providing a range of banking and mortgage services to individual and corporate clients in northern central Pennsylvania and southern New York. The company is headquartered in Wellsboro, Pennsylvania.

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U.S. Bancorp

FINANCIAL SERVICES · BANKS - REGIONAL · USA

U.S. Bancorp is an American bank holding company based in Minneapolis, Minnesota, and incorporated in Delaware. The company provides banking, investment, mortgage, trust, and payment services products to individuals, businesses, governmental entities, and other financial institutions.

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