WallStSmart

Fusion Fuel Green PLC (HTOO)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 446152% more annual revenue ($38.09B vs $8.54M). SBS leads profitability with a 22.2% profit margin vs -95.9%. SBS earns a higher WallStSmart Score of 77/100 (B+).

HTOO

Avoid

28

out of 100

Grade: F

Growth: 3.7Profit: 2.0Value: 6.7Quality: 5.0

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

HTOOUndervalued (+55.7%)

Margin of Safety

+55.7%

Fair Value

$7.67

Current Price

$3.17

$4.50 discount

UndervaluedFair: $7.67Overvalued
SBSFair Value (-3.2%)

Margin of Safety

-3.2%

Fair Value

$28.67

Current Price

$33.29

$4.62 premium

UndervaluedFair: $28.67Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

HTOO1 strengths · Avg: 10.0/10
Price/BookValuation
0.2x10/10

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

HTOO4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$9.55M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-173.0%2/10

ROE of -173.0% — below average capital efficiency

Revenue GrowthGrowth
-61.3%2/10

Revenue declined 61.3%

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 : HTOO

The strongest argument for HTOO centers on Price/Book.

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 : HTOO

The primary concerns for HTOO are EPS Growth, Market Cap, Return on Equity.

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

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

HTOO carries more volatility with a beta of 1.72 — expect wider price swings.

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

HTOO generates stronger free cash flow (-8M), providing more financial flexibility.

Bottom Line

SBS scores higher overall (77/100 vs 28/100), backed by strong 22.2% margins and 43.9% revenue growth. HTOO offers better value entry with a 55.7% margin of safety. 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.

Fusion Fuel Green PLC

UTILITIES · UTILITIES - RENEWABLE · USA

Fusion Fuel Green PLC focuses on hydrogen production in Portugal, southern Europe and Morocco. The company is headquartered in Dublin, Ireland.

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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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