WallStSmart

PHINIA Inc. (PHIN)vsSea Ltd (SE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sea Ltd generates 543% more annual revenue ($22.94B vs $3.56B). SE leads profitability with a 6.9% profit margin vs 3.5%. PHIN trades at a lower P/E of 20.7x. SE earns a higher WallStSmart Score of 70/100 (B-).

PHIN

Hold

48

out of 100

Grade: D+

Growth: 4.0Profit: 5.5Value: 7.0Quality: 6.0
Piotroski: 4/9Altman Z: 1.89

SE

Strong Buy

70

out of 100

Grade: B-

Growth: 10.0Profit: 6.0Value: 7.3Quality: 5.5
Piotroski: 6/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

PHINUndervalued (+40.6%)

Margin of Safety

+40.6%

Fair Value

$130.82

Current Price

$78.36

$52.46 discount

UndervaluedFair: $130.82Overvalued
SEUndervalued (+52.8%)

Margin of Safety

+52.8%

Fair Value

$242.40

Current Price

$90.02

$152.38 discount

UndervaluedFair: $242.40Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

PHIN1 strengths · Avg: 8.0/10
Price/BookValuation
1.9x8/10

Reasonable price relative to book value

SE4 strengths · Avg: 9.3/10
Revenue GrowthGrowth
38.4%10/10

Revenue surging 38.4% year-over-year

EPS GrowthGrowth
58.2%10/10

Earnings expanding 58.2% YoY

Market CapQuality
$52.80B9/10

Large-cap with strong market position

PEG RatioValuation
0.608/10

Growing faster than its price suggests

Areas to Watch

PHIN3 concerns · Avg: 3.0/10
Altman Z-ScoreHealth
1.894/10

Grey zone — moderate risk

Profit MarginProfitability
3.5%3/10

3.5% margin — thin

EPS GrowthGrowth
-18.0%2/10

Earnings declined 18.0%

SE3 concerns · Avg: 3.0/10
P/E RatioValuation
34.2x4/10

Premium valuation, high expectations priced in

Profit MarginProfitability
6.9%3/10

6.9% margin — thin

Free Cash FlowQuality
$02/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : PHIN

The strongest argument for PHIN centers on Price/Book. Revenue growth of 10.3% demonstrates continued momentum.

Bull Case : SE

The strongest argument for SE centers on Revenue Growth, EPS Growth, Market Cap. Revenue growth of 38.4% demonstrates continued momentum. PEG of 0.60 suggests the stock is reasonably priced for its growth.

Bear Case : PHIN

The primary concerns for PHIN are Altman Z-Score, Profit Margin, EPS Growth. Thin 3.5% margins leave little buffer for downturns.

Bear Case : SE

The primary concerns for SE are P/E Ratio, Profit Margin, Free Cash Flow.

Key Dynamics to Monitor

PHIN profiles as a value stock while SE is a hypergrowth play — different risk/reward profiles.

SE carries more volatility with a beta of 1.70 — expect wider price swings.

SE is growing revenue faster at 38.4% — sustainability is the question.

Monitor AUTO PARTS industry trends, competitive dynamics, and regulatory changes.

Bottom Line

SE scores higher overall (70/100 vs 48/100) and 38.4% revenue growth. PHIN offers better value entry with a 40.6% margin of safety. Both earn "Strong 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.

PHINIA Inc.

CONSUMER CYCLICAL · AUTO PARTS · USA

PHINIA Inc. develops and manufactures gasoline and diesel fuel injection components and systems. The company is headquartered in Auburn Hills, Michigan.

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Sea Ltd

CONSUMER CYCLICAL · INTERNET RETAIL · USA

Sea Limited is engaged in the digital entertainment, e-commerce and digital financial services businesses in Southeast Asia, Latin America, the rest of Asia and internationally. The company is headquartered in Singapore.

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