WallStSmart

Eli Lilly and Company (LLY)vsU.S. Physical Therapy, Inc. (USPH)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Eli Lilly and Company generates 9072% more annual revenue ($72.25B vs $787.68M). LLY leads profitability with a 35.0% profit margin vs 4.4%. LLY appears more attractively valued with a PEG of 1.40. LLY earns a higher WallStSmart Score of 78/100 (B+).

LLY

Strong Buy

78

out of 100

Grade: B+

Growth: 10.0Profit: 10.0Value: 5.0Quality: 6.5
Piotroski: 6/9Altman Z: 2.06

USPH

Buy

54

out of 100

Grade: C-

Growth: 7.3Profit: 5.0Value: 4.7Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for LLY.

USPHUndervalued (+26.4%)

Margin of Safety

+26.4%

Fair Value

$119.68

Current Price

$59.42

$60.26 discount

UndervaluedFair: $119.68Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

LLY6 strengths · Avg: 10.0/10
Market CapQuality
$869.41B10/10

Mega-cap, among the largest globally

Return on EquityProfitability
107.5%10/10

Every $100 of equity generates 108 in profit

Profit MarginProfitability
35.0%10/10

Keeps 35 of every $100 in revenue as profit

Operating MarginProfitability
49.4%10/10

Strong operational efficiency at 49.4%

Revenue GrowthGrowth
55.5%10/10

Revenue surging 55.5% year-over-year

EPS GrowthGrowth
169.9%10/10

Earnings expanding 169.9% YoY

USPH2 strengths · Avg: 8.0/10
Price/BookValuation
1.9x8/10

Reasonable price relative to book value

EPS GrowthGrowth
23.6%8/10

Earnings expanding 23.6% YoY

Areas to Watch

LLY3 concerns · Avg: 3.0/10
P/E RatioValuation
34.7x4/10

Premium valuation, high expectations priced in

Debt/EquityHealth
1.603/10

Elevated debt levels

Price/BookValuation
28.3x2/10

Trading at 28.3x book value

USPH4 concerns · Avg: 3.3/10
PEG RatioValuation
2.124/10

Expensive relative to growth rate

Market CapQuality
$904.30M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
6.8%3/10

ROE of 6.8% — below average capital efficiency

Profit MarginProfitability
4.4%3/10

4.4% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : LLY

The strongest argument for LLY centers on Market Cap, Return on Equity, Profit Margin. Profitability is solid with margins at 35.0% and operating margin at 49.4%. Revenue growth of 55.5% demonstrates continued momentum.

Bull Case : USPH

The strongest argument for USPH centers on Price/Book, EPS Growth.

Bear Case : LLY

The primary concerns for LLY are P/E Ratio, Debt/Equity, Price/Book. Debt-to-equity of 1.60 is elevated, increasing financial risk.

Bear Case : USPH

The primary concerns for USPH are PEG Ratio, Market Cap, Return on Equity. A P/E of 118.8x leaves little room for execution misses. Thin 4.4% margins leave little buffer for downturns.

Key Dynamics to Monitor

LLY profiles as a growth stock while USPH is a value play — different risk/reward profiles.

USPH carries more volatility with a beta of 1.20 — expect wider price swings.

LLY is growing revenue faster at 55.5% — sustainability is the question.

LLY generates stronger free cash flow (3.0B), providing more financial flexibility.

Bottom Line

LLY scores higher overall (78/100 vs 54/100), backed by strong 35.0% margins and 55.5% revenue growth. USPH offers better value entry with a 26.4% 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.

Eli Lilly and Company

HEALTHCARE · DRUG MANUFACTURERS - GENERAL · USA

Eli Lilly and Company is an American pharmaceutical company headquartered in Indianapolis, Indiana, with offices in 18 countries. Its products are sold in approximately 125 countries.

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U.S. Physical Therapy, Inc.

HEALTHCARE · MEDICAL CARE FACILITIES · USA

US Physical Therapy, Inc. operates outpatient physical therapy clinics that provide preoperative and postoperative care and treatment for orthopedic-related disorders, sports-related injuries, preventive care, injured worker rehabilitation, and neurology-related injuries. The company is headquartered in Houston, Texas.

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