WallStSmart

The Mosaic Company (MOS)vsCVR Partners LP (UAN)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

The Mosaic Company generates 1832% more annual revenue ($12.43B vs $643.22M). UAN leads profitability with a 18.9% profit margin vs 0.4%. UAN trades at a lower P/E of 9.5x. UAN earns a higher WallStSmart Score of 71/100 (B).

MOS

Buy

62

out of 100

Grade: C+

Growth: 6.0Profit: 4.0Value: 5.3Quality: 7.5
Piotroski: 6/9Altman Z: 2.16

UAN

Strong Buy

71

out of 100

Grade: B

Growth: 6.7Profit: 9.0Value: 6.7Quality: 6.3
Piotroski: 6/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

MOSUndervalued (+55.3%)

Margin of Safety

+55.3%

Fair Value

$69.58

Current Price

$21.73

$47.85 discount

UndervaluedFair: $69.58Overvalued

Intrinsic value data unavailable for UAN.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

MOS3 strengths · Avg: 9.7/10
Price/BookValuation
0.6x10/10

Reasonable price relative to book value

EPS GrowthGrowth
239.5%10/10

Earnings expanding 239.5% YoY

Debt/EquityHealth
0.109/10

Conservative balance sheet, low leverage

UAN5 strengths · Avg: 9.6/10
P/E RatioValuation
9.5x10/10

Attractively priced relative to earnings

Return on EquityProfitability
39.0%10/10

Every $100 of equity generates 39 in profit

Operating MarginProfitability
32.5%10/10

Strong operational efficiency at 32.5%

EPS GrowthGrowth
84.3%10/10

Earnings expanding 84.3% YoY

Revenue GrowthGrowth
26.0%8/10

Revenue surging 26.0% year-over-year

Areas to Watch

MOS4 concerns · Avg: 3.3/10
PEG RatioValuation
2.024/10

Expensive relative to growth rate

Return on EquityProfitability
6.2%3/10

ROE of 6.2% — below average capital efficiency

Profit MarginProfitability
0.4%3/10

0.4% margin — thin

Operating MarginProfitability
0.8%3/10

Operating margin of 0.8%

UAN2 concerns · Avg: 3.0/10
Market CapQuality
$1.16B3/10

Smaller company, higher risk/reward

Debt/EquityHealth
1.863/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : MOS

The strongest argument for MOS centers on Price/Book, EPS Growth, Debt/Equity. Revenue growth of 14.4% demonstrates continued momentum.

Bull Case : UAN

The strongest argument for UAN centers on P/E Ratio, Return on Equity, Operating Margin. Profitability is solid with margins at 18.9% and operating margin at 32.5%. Revenue growth of 26.0% demonstrates continued momentum.

Bear Case : MOS

The primary concerns for MOS are PEG Ratio, Return on Equity, Profit Margin. A P/E of 149.0x leaves little room for execution misses. Thin 0.4% margins leave little buffer for downturns.

Bear Case : UAN

The primary concerns for UAN are Market Cap, Debt/Equity. Debt-to-equity of 1.86 is elevated, increasing financial risk.

Key Dynamics to Monitor

MOS profiles as a value stock while UAN is a growth play — different risk/reward profiles.

MOS carries more volatility with a beta of 0.81 — expect wider price swings.

UAN is growing revenue faster at 26.0% — sustainability is the question.

UAN generates stronger free cash flow (59M), providing more financial flexibility.

Bottom Line

UAN scores higher overall (71/100 vs 62/100), backed by strong 18.9% margins and 26.0% revenue growth. MOS offers better value entry with a 55.3% 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.

The Mosaic Company

BASIC MATERIALS · AGRICULTURAL INPUTS · USA

The Mosaic Company is a Fortune 500 company based in Tampa, Florida which mines phosphate and potash, and operates through segments such as international distribution and Mosaic Fertilizantes.

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CVR Partners LP

BASIC MATERIALS · AGRICULTURAL INPUTS · USA

CVR Partners, LP, produces and distributes nitrogen fertilizer products in the United States. The company is headquartered in Sugar Land, Texas.

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