WallStSmart

Mattel Inc (MAT)vsUnited Parks & Resorts Inc (PRKS)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Mattel Inc generates 222% more annual revenue ($5.35B vs $1.66B). PRKS leads profitability with a 10.1% profit margin vs 7.4%. PRKS trades at a lower P/E of 10.2x. 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

PRKS

Hold

39

out of 100

Grade: F

Growth: 2.0Profit: 6.5Value: 5.7Quality: 5.5
Piotroski: 2/9Altman Z: 1.39
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
PRKSSignificantly Overvalued (-72.0%)

Margin of Safety

-72.0%

Fair Value

$20.81

Current Price

$31.22

$10.41 premium

UndervaluedFair: $20.81Overvalued

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

PRKS3 strengths · Avg: 9.3/10
P/E RatioValuation
10.2x10/10

Attractively priced relative to earnings

Debt/EquityHealth
-7.6210/10

Conservative balance sheet, low leverage

Operating MarginProfitability
20.2%8/10

Strong operational efficiency at 20.2%

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%

PRKS4 concerns · Avg: 2.8/10
Market CapQuality
$1.70B3/10

Smaller company, higher risk/reward

Return on EquityProfitability
0.0%3/10

ROE of 0.0% — below average capital efficiency

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Revenue GrowthGrowth
-2.8%2/10

Revenue declined 2.8%

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 : PRKS

The strongest argument for PRKS centers on P/E Ratio, Debt/Equity, Operating Margin.

Bear Case : MAT

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

Bear Case : PRKS

The primary concerns for PRKS are Market Cap, Return on Equity, Piotroski F-Score.

Key Dynamics to Monitor

MAT profiles as a value stock while PRKS is a declining play — different risk/reward profiles.

PRKS carries more volatility with a beta of 1.19 — expect wider price swings.

MAT is growing revenue faster at 7.3% — sustainability is the question.

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

Bottom Line

MAT scores higher overall (58/100 vs 39/100). 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.

United Parks & Resorts Inc

CONSUMER CYCLICAL · LEISURE · USA

United Parks & Resorts Inc., is a theme park and entertainment company in the United States. The company is headquartered in Orlando, Florida.

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