WallStSmart

J and Friends Holdings Limited (JF)vsMastercard Inc (MA)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Mastercard Inc generates 2123742% more annual revenue ($33.94B vs $1.60M). MA leads profitability with a 45.9% profit margin vs -82.9%. MA earns a higher WallStSmart Score of 70/100 (B).

JF

Avoid

14

out of 100

Grade: F

Growth: 3.3Profit: 2.5Value: 5.0Quality: 5.0
Piotroski: 4/9

MA

Strong Buy

70

out of 100

Grade: B

Growth: 8.0Profit: 10.0Value: 5.0Quality: 5.5
Piotroski: 6/9Altman Z: 4.08

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

JF0 strengths · Avg: 0/10

No standout strengths identified

MA6 strengths · Avg: 9.7/10
Market CapQuality
$440.93B10/10

Mega-cap, among the largest globally

Return on EquityProfitability
231.6%10/10

Every $100 of equity generates 232 in profit

Profit MarginProfitability
45.9%10/10

Keeps 46 of every $100 in revenue as profit

Operating MarginProfitability
60.8%10/10

Strong operational efficiency at 60.8%

Altman Z-ScoreHealth
4.0810/10

Safe zone — low bankruptcy risk

Revenue GrowthGrowth
15.8%8/10

15.8% revenue growth

Areas to Watch

JF4 concerns · Avg: 3.8/10
Price/BookValuation
13.1x4/10

Trading at 13.1x book value

Revenue GrowthGrowth
2.7%4/10

2.7% revenue growth

EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$19.07M3/10

Smaller company, higher risk/reward

MA4 concerns · Avg: 2.8/10
PEG RatioValuation
1.544/10

Expensive relative to growth rate

P/E RatioValuation
28.9x4/10

Moderate valuation

Price/BookValuation
68.9x2/10

Trading at 68.9x book value

Debt/EquityHealth
2.821/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : JF

JF has a balanced fundamental profile.

Bull Case : MA

The strongest argument for MA centers on Market Cap, Return on Equity, Profit Margin. Profitability is solid with margins at 45.9% and operating margin at 60.8%. Revenue growth of 15.8% demonstrates continued momentum.

Bear Case : JF

The primary concerns for JF are Price/Book, Revenue Growth, EPS Growth.

Bear Case : MA

The primary concerns for MA are PEG Ratio, P/E Ratio, Price/Book. Debt-to-equity of 2.82 is elevated, increasing financial risk.

Key Dynamics to Monitor

JF profiles as a turnaround stock while MA is a growth play — different risk/reward profiles.

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

MA is growing revenue faster at 15.8% — sustainability is the question.

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

Bottom Line

MA scores higher overall (70/100 vs 14/100), backed by strong 45.9% margins and 15.8% 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.

J and Friends Holdings Limited

FINANCIAL SERVICES · CREDIT SERVICES · China

J and Friends Holdings Limited, engages in the provision of technology-enabled financial and digital services to the ecosystem of MSMEs and SMEs in the People's Republic of China and internationally. The company is headquartered in Beijing, the People's Republic of China.

Mastercard Inc

FINANCIAL SERVICES · CREDIT SERVICES · USA

Mastercard Incorporated is an American multinational financial services corporation headquartered in the Mastercard International Global Headquarters in Purchase, New York. The Global Operations Headquarters is located in O'Fallon, Missouri, a municipality of St. Charles County, Missouri. Throughout the world, its principal business is to process payments between the banks of merchants and the card-issuing banks or credit unions of the purchasers who use the Mastercard brand debit, credit and prepaid cards to make purchases. Mastercard Worldwide has been a publicly traded company since 2006.

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