WallStSmart

Ellomay Capital Ltd (ELLO)vsCompanhia de Saneamento Basico do Estado de Sao Paulo SABESP ADR (SBS)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Companhia de Saneamento Basico do Estado de Sao Paulo SABESP ADR generates 88844% more annual revenue ($38.09B vs $42.83M). SBS leads profitability with a 22.2% profit margin vs -4.1%. SBS earns a higher WallStSmart Score of 77/100 (B+).

ELLO

Avoid

35

out of 100

Grade: F

Growth: 4.7Profit: 4.0Value: 4.0Quality: 3.5
Piotroski: 4/9Altman Z: 0.12

SBS

Strong Buy

77

out of 100

Grade: B+

Growth: 9.3Profit: 8.5Value: 5.3Quality: 4.3
Piotroski: 2/9Altman Z: 1.81
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ELLOSignificantly Overvalued (-51.9%)

Margin of Safety

-51.9%

Fair Value

$19.42

Current Price

$25.05

$5.63 premium

UndervaluedFair: $19.42Overvalued
SBSFair Value (-3.2%)

Margin of Safety

-3.2%

Fair Value

$28.67

Current Price

$33.63

$4.96 premium

UndervaluedFair: $28.67Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ELLO1 strengths · Avg: 8.0/10
Price/BookValuation
1.9x8/10

Reasonable price relative to book value

SBS6 strengths · Avg: 9.7/10
PEG RatioValuation
0.4710/10

Growing faster than its price suggests

Operating MarginProfitability
34.6%10/10

Strong operational efficiency at 34.6%

Revenue GrowthGrowth
43.9%10/10

Revenue surging 43.9% year-over-year

EPS GrowthGrowth
87.2%10/10

Earnings expanding 87.2% YoY

Market CapQuality
$118.61B9/10

Large-cap with strong market position

Return on EquityProfitability
21.3%9/10

Every $100 of equity generates 21 in profit

Areas to Watch

ELLO4 concerns · Avg: 2.3/10
Market CapQuality
$347.25M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-4.1%2/10

ROE of -4.1% — below average capital efficiency

Free Cash FlowQuality
$-80.58M2/10

Negative free cash flow — burning cash

Altman Z-ScoreHealth
0.122/10

Distress zone — elevated risk

SBS4 concerns · Avg: 2.8/10
Altman Z-ScoreHealth
1.814/10

Grey zone — moderate risk

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

P/E RatioValuation
67.2x2/10

Premium valuation, high expectations priced in

Free Cash FlowQuality
$-8.22B2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : ELLO

The strongest argument for ELLO centers on Price/Book. Revenue growth of 14.8% demonstrates continued momentum.

Bull Case : SBS

The strongest argument for SBS centers on PEG Ratio, Operating Margin, Revenue Growth. Profitability is solid with margins at 22.2% and operating margin at 34.6%. Revenue growth of 43.9% demonstrates continued momentum.

Bear Case : ELLO

The primary concerns for ELLO are Market Cap, Return on Equity, Free Cash Flow. Debt-to-equity of 3.82 is elevated, increasing financial risk.

Bear Case : SBS

The primary concerns for SBS are Altman Z-Score, Piotroski F-Score, P/E Ratio. A P/E of 67.2x leaves little room for execution misses.

Key Dynamics to Monitor

ELLO profiles as a turnaround stock while SBS is a growth play — different risk/reward profiles.

ELLO carries more volatility with a beta of 1.00 — expect wider price swings.

SBS is growing revenue faster at 43.9% — sustainability is the question.

ELLO generates stronger free cash flow (-81M), providing more financial flexibility.

Bottom Line

SBS scores higher overall (77/100 vs 35/100), backed by strong 22.2% margins and 43.9% revenue growth. Both earn "Strong Buy" 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.

Ellomay Capital Ltd

UTILITIES · UTILITIES - RENEWABLE · USA

Ellomay Capital Ltd., produces and sells renewable and clean energy in Israel, Spain and the Netherlands. The company is headquartered in Tel Aviv-Yafo, Israel.

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Companhia de Saneamento Basico do Estado de Sao Paulo SABESP ADR

UTILITIES · UTILITIES - REGULATED WATER · USA

Companhia de Saneamento Basico do Estado de So Paulo - SABESP provides water and sewerage services to residential, commercial, industrial and government clients. The company is headquartered in So Paulo, Brazil.

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