WallStSmart

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

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Mattel Inc generates 225% more annual revenue ($5.38B vs $1.65B). MAT leads profitability with a 9.3% profit margin vs 9.1%. MAT trades at a lower P/E of 9.4x. MAT earns a higher WallStSmart Score of 56/100 (C).

MAT

Buy

56

out of 100

Grade: C

Growth: 2.7Profit: 5.5Value: 8.0Quality: 6.0
Piotroski: 3/9Altman Z: 2.56

PRKS

Avoid

30

out of 100

Grade: F

Growth: 2.0Profit: 5.0Value: 7.0Quality: 5.5
Piotroski: 4/9Altman Z: 1.47
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

MATUndervalued (+21.6%)

Margin of Safety

+21.6%

Fair Value

$20.14

Current Price

$14.08

$6.06 discount

UndervaluedFair: $20.14Overvalued
PRKSUndervalued (+24.9%)

Margin of Safety

+24.9%

Fair Value

$47.64

Current Price

$40.77

$6.87 discount

UndervaluedFair: $47.64Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

MAT3 strengths · Avg: 9.0/10
P/E RatioValuation
9.4x10/10

Attractively priced relative to earnings

Return on EquityProfitability
23.7%9/10

Every $100 of equity generates 24 in profit

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

PRKS2 strengths · Avg: 9.0/10
Debt/EquityHealth
-4.2810/10

Conservative balance sheet, low leverage

P/E RatioValuation
17.0x8/10

Attractively priced relative to earnings

Areas to Watch

MAT4 concerns · Avg: 3.0/10
Revenue GrowthGrowth
4.3%4/10

4.3% revenue growth

Debt/EquityHealth
1.233/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

EPS GrowthGrowth
-18.5%2/10

Earnings declined 18.5%

PRKS4 concerns · Avg: 2.3/10
Return on EquityProfitability
0.0%3/10

ROE of 0.0% — below average capital efficiency

Revenue GrowthGrowth
-3.0%2/10

Revenue declined 3.0%

EPS GrowthGrowth
-44.1%2/10

Earnings declined 44.1%

Free Cash FlowQuality
$-2.83M2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : MAT

The strongest argument for MAT centers on P/E Ratio, Return on Equity, Price/Book. PEG of 1.16 suggests the stock is reasonably priced for its growth.

Bull Case : PRKS

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

Bear Case : MAT

The primary concerns for MAT are Revenue Growth, Debt/Equity, Piotroski F-Score.

Bear Case : PRKS

The primary concerns for PRKS are Return on Equity, Revenue Growth, EPS Growth.

Key Dynamics to Monitor

PRKS carries more volatility with a beta of 1.18 — expect wider price swings.

MAT is growing revenue faster at 4.3% — sustainability is the question.

PRKS generates stronger free cash flow (-3M), providing more financial flexibility.

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

Bottom Line

MAT scores higher overall (56/100 vs 30/100). PRKS offers better value entry with a 24.9% margin of safety. Both earn "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.

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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