WallStSmart

Microsoft Corporation (MSFT)vsPayPay Corporation American Depository Shares (PAYP)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

PayPay Corporation American Depository Shares generates 16% more annual revenue ($355.53B vs $305.45B). MSFT leads profitability with a 39.0% profit margin vs 31.3%. PAYP trades at a lower P/E of 19.5x. MSFT earns a higher WallStSmart Score of 74/100 (B).

MSFT

Strong Buy

74

out of 100

Grade: B

Growth: 8.7Profit: 9.5Value: 10.0Quality: 7.0
Piotroski: 4/9Altman Z: 2.51

PAYP

Buy

58

out of 100

Grade: C

Growth: 8.7Profit: 6.5Value: 6.7Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

MSFTUndervalued (+48.9%)

Margin of Safety

+48.9%

Fair Value

$747.86

Current Price

$381.87

$365.99 discount

UndervaluedFair: $747.86Overvalued
PAYPSignificantly Overvalued (N/A)

Margin of Safety

N/A

Fair Value

$49.14

Current Price

$19.90

$29.24 premium

UndervaluedFair: $49.14Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

MSFT6 strengths · Avg: 9.7/10
Market CapQuality
$2.97T10/10

Mega-cap, among the largest globally

Return on EquityProfitability
34.4%10/10

Every $100 of equity generates 34 in profit

Profit MarginProfitability
39.0%10/10

Keeps 39 of every $100 in revenue as profit

Operating MarginProfitability
47.1%10/10

Strong operational efficiency at 47.1%

EPS GrowthGrowth
59.8%10/10

Earnings expanding 59.8% YoY

Revenue GrowthGrowth
16.7%8/10

16.7% revenue growth

PAYP5 strengths · Avg: 8.8/10
Profit MarginProfitability
31.3%10/10

Keeps 31 of every $100 in revenue as profit

Free Cash FlowQuality
$332.06B10/10

Generating 332.1B in free cash flow

Operating MarginProfitability
24.8%8/10

Strong operational efficiency at 24.8%

Revenue GrowthGrowth
23.9%8/10

Revenue surging 23.9% year-over-year

EPS GrowthGrowth
27.3%8/10

Earnings expanding 27.3% YoY

Areas to Watch

MSFT0 concerns · Avg: 0/10

No major concerns identified

PAYP1 concerns · Avg: 3.0/10
Return on EquityProfitability
0.0%3/10

ROE of 0.0% — below average capital efficiency

Comparative Analysis Report

WallStSmart Research

Bull Case : MSFT

The strongest argument for MSFT centers on Market Cap, Return on Equity, Profit Margin. Profitability is solid with margins at 39.0% and operating margin at 47.1%. Revenue growth of 16.7% demonstrates continued momentum.

Bull Case : PAYP

The strongest argument for PAYP centers on Profit Margin, Free Cash Flow, Operating Margin. Profitability is solid with margins at 31.3% and operating margin at 24.8%. Revenue growth of 23.9% demonstrates continued momentum.

Bear Case : MSFT

No major red flags identified for MSFT, but monitor valuation.

Bear Case : PAYP

The primary concerns for PAYP are Return on Equity.

Key Dynamics to Monitor

PAYP is growing revenue faster at 23.9% — sustainability is the question.

PAYP generates stronger free cash flow (332.1B), providing more financial flexibility.

Monitor SOFTWARE - INFRASTRUCTURE industry trends, competitive dynamics, and regulatory changes.

Bottom Line

MSFT scores higher overall (74/100 vs 58/100), backed by strong 39.0% margins and 16.7% revenue growth. 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.

Microsoft Corporation

TECHNOLOGY · SOFTWARE - INFRASTRUCTURE · USA

Microsoft Corporation is an American multinational technology company which produces computer software, consumer electronics, personal computers, and related services. Its best known software products are the Microsoft Windows line of operating systems, the Microsoft Office suite, and the Internet Explorer and Edge web browsers. Its flagship hardware products are the Xbox video game consoles and the Microsoft Surface lineup of touchscreen personal computers. Microsoft ranked No. 21 in the 2020 Fortune 500 rankings of the largest United States corporations by total revenue; it was the world's largest software maker by revenue as of 2016. It is considered one of the Big Five companies in the U.S. information technology industry, along with Google, Apple, Amazon, and Facebook.

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PayPay Corporation American Depository Shares

TECHNOLOGY · SOFTWARE - INFRASTRUCTURE · USA

PayPay Corporation, a financial technology company, provides a digital finance platform with services that inlclude easy-to-use payments and other financial services in Japan. The company is headquartered in Shinjuku, Japan.

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