WallStSmart

Acushnet Holdings Corp (GOLF)vsMattel Inc (MAT)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Mattel Inc generates 106% more annual revenue ($5.38B vs $2.61B). MAT leads profitability with a 9.3% profit margin vs 6.5%. MAT appears more attractively valued with a PEG of 1.19. MAT earns a higher WallStSmart Score of 56/100 (C).

GOLF

Hold

46

out of 100

Grade: D+

Growth: 4.0Profit: 6.5Value: 2.7Quality: 6.0
Piotroski: 3/9Altman Z: 2.36

MAT

Buy

56

out of 100

Grade: C

Growth: 2.7Profit: 5.5Value: 8.7Quality: 5.8
Piotroski: 3/9Altman Z: 2.54
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

GOLFSignificantly Overvalued (-58.9%)

Margin of Safety

-58.9%

Fair Value

$62.82

Current Price

$91.55

$28.73 premium

UndervaluedFair: $62.82Overvalued
MATUndervalued (+34.4%)

Margin of Safety

+34.4%

Fair Value

$24.10

Current Price

$15.39

$8.71 discount

UndervaluedFair: $24.10Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

GOLF1 strengths · Avg: 9.0/10
Return on EquityProfitability
21.0%9/10

Every $100 of equity generates 21 in profit

MAT3 strengths · Avg: 9.0/10
P/E RatioValuation
9.6x10/10

Attractively priced relative to earnings

Return on EquityProfitability
23.6%9/10

Every $100 of equity generates 24 in profit

Price/BookValuation
2.1x8/10

Reasonable price relative to book value

Areas to Watch

GOLF4 concerns · Avg: 3.3/10
P/E RatioValuation
31.4x4/10

Premium valuation, high expectations priced in

Profit MarginProfitability
6.5%3/10

6.5% margin — thin

Debt/EquityHealth
1.063/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

MAT4 concerns · Avg: 2.8/10
Revenue GrowthGrowth
4.3%4/10

4.3% revenue growth

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

EPS GrowthGrowth
-18.5%2/10

Earnings declined 18.5%

Free Cash FlowQuality
$-88.05M2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : GOLF

The strongest argument for GOLF centers on Return on Equity.

Bull Case : MAT

The strongest argument for MAT centers on P/E Ratio, Return on Equity, Price/Book. PEG of 1.19 suggests the stock is reasonably priced for its growth.

Bear Case : GOLF

The primary concerns for GOLF are P/E Ratio, Profit Margin, Debt/Equity.

Bear Case : MAT

The primary concerns for MAT are Revenue Growth, Piotroski F-Score, EPS Growth.

Key Dynamics to Monitor

GOLF carries more volatility with a beta of 0.89 — expect wider price swings.

GOLF is growing revenue faster at 7.1% — sustainability is the question.

MAT generates stronger free cash flow (-88M), providing more financial flexibility.

Monitor LEISURE industry trends, competitive dynamics, and regulatory changes.

Bottom Line

MAT scores higher overall (56/100 vs 46/100). Both earn "Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

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

Acushnet Holdings Corp

CONSUMER CYCLICAL · LEISURE · USA

Acushnet Holdings Corp. The company is headquartered in Fairhaven, Massachusetts.

Mattel Inc

CONSUMER CYCLICAL · LEISURE · USA

Mattel, Inc., a children's entertainment company, designs and produces toys and consumer products worldwide. The company is headquartered in El Segundo, California.

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