WallStSmart

Good Times Restaurants Inc (GTIM)vsPDD Holdings Inc. (PDD)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

PDD Holdings Inc. generates 333566% more annual revenue ($450.78B vs $135.10M). PDD leads profitability with a 20.4% profit margin vs 1.6%. PDD appears more attractively valued with a PEG of 0.80. PDD earns a higher WallStSmart Score of 75/100 (B).

GTIM

Buy

51

out of 100

Grade: C-

Growth: 4.7Profit: 4.0Value: 8.7Quality: 4.0
Piotroski: 3/9Altman Z: 1.71

PDD

Strong Buy

75

out of 100

Grade: B

Growth: 6.0Profit: 8.0Value: 9.3Quality: 8.0
Piotroski: 2/9Altman Z: 3.69
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

GTIMUndervalued (+88.4%)

Margin of Safety

+88.4%

Fair Value

$10.64

Current Price

$1.50

$9.14 discount

UndervaluedFair: $10.64Overvalued
PDDUndervalued (+70.0%)

Margin of Safety

+70.0%

Fair Value

$356.11

Current Price

$84.69

$271.42 discount

UndervaluedFair: $356.11Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

GTIM3 strengths · Avg: 9.3/10
P/E RatioValuation
7.2x10/10

Attractively priced relative to earnings

Price/BookValuation
0.4x10/10

Reasonable price relative to book value

EPS GrowthGrowth
28.6%8/10

Earnings expanding 28.6% YoY

PDD6 strengths · Avg: 9.7/10
P/E RatioValuation
9.1x10/10

Attractively priced relative to earnings

Debt/EquityHealth
0.0110/10

Conservative balance sheet, low leverage

Free Cash FlowQuality
$16.45B10/10

Generating 16.4B in free cash flow

Altman Z-ScoreHealth
3.6910/10

Safe zone — low bankruptcy risk

Market CapQuality
$124.90B9/10

Large-cap with strong market position

Return on EquityProfitability
22.9%9/10

Every $100 of equity generates 23 in profit

Areas to Watch

GTIM4 concerns · Avg: 3.3/10
Altman Z-ScoreHealth
1.714/10

Distress zone — elevated risk

Market CapQuality
$16.05M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
5.4%3/10

ROE of 5.4% — below average capital efficiency

Profit MarginProfitability
1.6%3/10

1.6% margin — thin

PDD2 concerns · Avg: 2.5/10
Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

EPS GrowthGrowth
-11.2%2/10

Earnings declined 11.2%

Comparative Analysis Report

WallStSmart Research

Bull Case : GTIM

The strongest argument for GTIM centers on P/E Ratio, Price/Book, EPS Growth. PEG of 1.22 suggests the stock is reasonably priced for its growth.

Bull Case : PDD

The strongest argument for PDD centers on P/E Ratio, Debt/Equity, Free Cash Flow. Profitability is solid with margins at 20.4% and operating margin at 24.7%. PEG of 0.80 suggests the stock is reasonably priced for its growth.

Bear Case : GTIM

The primary concerns for GTIM are Altman Z-Score, Market Cap, Return on Equity. Thin 1.6% margins leave little buffer for downturns.

Bear Case : PDD

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

Key Dynamics to Monitor

GTIM profiles as a value stock while PDD is a mature play — different risk/reward profiles.

GTIM carries more volatility with a beta of 0.58 — expect wider price swings.

PDD is growing revenue faster at 8.1% — sustainability is the question.

PDD generates stronger free cash flow (16.4B), providing more financial flexibility.

Bottom Line

PDD scores higher overall (75/100 vs 51/100), backed by strong 20.4% margins. GTIM offers better value entry with a 88.4% margin of safety. 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.

Good Times Restaurants Inc

CONSUMER CYCLICAL · RESTAURANTS · USA

Good Times Restaurants Inc., is dedicated to the restaurant business in the United States. The company is headquartered in Lakewood, Colorado.

PDD Holdings Inc.

CONSUMER CYCLICAL · INTERNET RETAIL · China

Pinduoduo Inc., operates an electronic commerce platform in the People's Republic of China. The company is headquartered in Shanghai, the People's Republic of China.

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