WallStSmart

Mattel Inc (MAT)vsOneSpaWorld Holdings Ltd (OSW)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Mattel Inc generates 456% more annual revenue ($5.35B vs $961.00M). OSW leads profitability with a 7.5% profit margin vs 7.4%. MAT trades at a lower P/E of 12.0x. MAT earns a higher WallStSmart Score of 58/100 (C).

MAT

Buy

58

out of 100

Grade: C

Growth: 3.3Profit: 6.0Value: 7.3Quality: 5.8
Piotroski: 3/9Altman Z: 2.54

OSW

Hold

42

out of 100

Grade: D

Growth: 6.0Profit: 5.5Value: 5.7Quality: 7.5
Piotroski: 4/9Altman Z: 2.99
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

MATSignificantly Overvalued (-87.4%)

Margin of Safety

-87.4%

Fair Value

$8.43

Current Price

$14.87

$6.44 premium

UndervaluedFair: $8.43Overvalued
OSWSignificantly Overvalued (-380.4%)

Margin of Safety

-380.4%

Fair Value

$4.69

Current Price

$23.20

$18.51 premium

UndervaluedFair: $4.69Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

MAT2 strengths · Avg: 9.0/10
P/E RatioValuation
12.0x10/10

Attractively priced relative to earnings

Price/BookValuation
2.0x8/10

Reasonable price relative to book value

OSW1 strengths · Avg: 9.0/10
Debt/EquityHealth
0.189/10

Conservative balance sheet, low leverage

Areas to Watch

MAT3 concerns · Avg: 2.7/10
Profit MarginProfitability
7.4%3/10

7.4% margin — thin

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

EPS GrowthGrowth
-18.5%2/10

Earnings declined 18.5%

OSW3 concerns · Avg: 3.0/10
P/E RatioValuation
33.6x4/10

Premium valuation, high expectations priced in

Profit MarginProfitability
7.5%3/10

7.5% margin — thin

EPS GrowthGrowth
-9.1%2/10

Earnings declined 9.1%

Comparative Analysis Report

WallStSmart Research

Bull Case : MAT

The strongest argument for MAT centers on P/E Ratio, Price/Book. PEG of 1.44 suggests the stock is reasonably priced for its growth.

Bull Case : OSW

The strongest argument for OSW centers on Debt/Equity. Revenue growth of 11.5% demonstrates continued momentum.

Bear Case : MAT

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

Bear Case : OSW

The primary concerns for OSW are P/E Ratio, Profit Margin, EPS Growth.

Key Dynamics to Monitor

OSW carries more volatility with a beta of 1.01 — expect wider price swings.

OSW is growing revenue faster at 11.5% — sustainability is the question.

MAT generates stronger free cash flow (739M), providing more financial flexibility.

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

Bottom Line

MAT scores higher overall (58/100 vs 42/100). 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.

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.

OneSpaWorld Holdings Ltd

CONSUMER CYCLICAL · LEISURE · USA

OneSpaWorld Holdings Limited operates health and wellness centers aboard cruise ships and in destination resorts globally. The company is headquartered in Nassau, Bahamas.

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