WallStSmart

Perfect Corp. (PERF)vsSAP SE ADR (SAP)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

SAP SE ADR generates 53640% more annual revenue ($38.19B vs $71.07M). SAP leads profitability with a 20.4% profit margin vs 8.1%. PERF appears more attractively valued with a PEG of 1.16. SAP earns a higher WallStSmart Score of 64/100 (C+).

PERF

Hold

46

out of 100

Grade: D+

Growth: 7.3Profit: 4.0Value: 6.7Quality: 6.5
Piotroski: 3/9Altman Z: 0.97

SAP

Buy

64

out of 100

Grade: C+

Growth: 7.3Profit: 8.5Value: 4.0Quality: 8.0
Piotroski: 6/9Altman Z: 3.11
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

PERFUndervalued (+75.2%)

Margin of Safety

+75.2%

Fair Value

$6.05

Current Price

$1.93

$4.12 discount

UndervaluedFair: $6.05Overvalued
SAPSignificantly Overvalued (-30.1%)

Margin of Safety

-30.1%

Fair Value

$151.01

Current Price

$206.36

$55.35 premium

UndervaluedFair: $151.01Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

PERF3 strengths · Avg: 10.0/10
Price/BookValuation
1.2x10/10

Reasonable price relative to book value

EPS GrowthGrowth
550.0%10/10

Earnings expanding 550.0% YoY

Debt/EquityHealth
0.0010/10

Conservative balance sheet, low leverage

SAP6 strengths · Avg: 9.0/10
Market CapQuality
$248.28B10/10

Mega-cap, among the largest globally

Altman Z-ScoreHealth
3.1110/10

Safe zone — low bankruptcy risk

Profit MarginProfitability
20.4%9/10

Keeps 20 of every $100 in revenue as profit

Debt/EquityHealth
0.229/10

Conservative balance sheet, low leverage

Operating MarginProfitability
27.6%8/10

Strong operational efficiency at 27.6%

EPS GrowthGrowth
30.6%8/10

Earnings expanding 30.6% YoY

Areas to Watch

PERF4 concerns · Avg: 3.5/10
P/E RatioValuation
32.2x4/10

Premium valuation, high expectations priced in

Revenue GrowthGrowth
0.0%4/10

0.0% revenue growth

Market CapQuality
$196.57M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
3.1%3/10

ROE of 3.1% — below average capital efficiency

SAP3 concerns · Avg: 3.3/10
PEG RatioValuation
1.644/10

Expensive relative to growth rate

P/E RatioValuation
27.8x4/10

Moderate valuation

Price/BookValuation
64.9x2/10

Trading at 64.9x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : PERF

The strongest argument for PERF centers on Price/Book, EPS Growth, Debt/Equity. PEG of 1.16 suggests the stock is reasonably priced for its growth.

Bull Case : SAP

The strongest argument for SAP centers on Market Cap, Altman Z-Score, Profit Margin. Profitability is solid with margins at 20.4% and operating margin at 27.6%.

Bear Case : PERF

The primary concerns for PERF are P/E Ratio, Revenue Growth, Market Cap.

Bear Case : SAP

The primary concerns for SAP are PEG Ratio, P/E Ratio, Price/Book.

Key Dynamics to Monitor

PERF profiles as a value stock while SAP is a mature play — different risk/reward profiles.

SAP carries more volatility with a beta of 0.78 — expect wider price swings.

SAP is growing revenue faster at 9.4% — sustainability is the question.

SAP generates stronger free cash flow (3.0B), providing more financial flexibility.

Bottom Line

SAP scores higher overall (64/100 vs 46/100), backed by strong 20.4% margins. PERF offers better value entry with a 75.2% margin of safety. 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.

Perfect Corp.

TECHNOLOGY · SOFTWARE - APPLICATION · USA

Perfumania Holdings, Inc., is a specialty retailer and distributor of fragrances and related beauty products in the United States.

SAP SE ADR

TECHNOLOGY · SOFTWARE - APPLICATION · USA

SAP SE is a global enterprise application software company. The company is headquartered in Walldorf, Germany.

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