WallStSmart

Research Frontiers Incorporated (REFR)vsSony Group Corp (SONY)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sony Group Corp generates 1174659869% more annual revenue ($13.17T vs $1.12M). SONY leads profitability with a -1.6% profit margin vs -182.4%. SONY appears more attractively valued with a PEG of 2.71. SONY earns a higher WallStSmart Score of 47/100 (D+).

REFR

Avoid

13

out of 100

Grade: F

Growth: 5.3Profit: 2.0Value: 5.7Quality: 5.0

SONY

Hold

47

out of 100

Grade: D+

Growth: 5.3Profit: 5.0Value: 5.0Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

REFRUndervalued (+88.2%)

Margin of Safety

+88.2%

Fair Value

$8.81

Current Price

$0.94

$7.87 discount

UndervaluedFair: $8.81Overvalued

Intrinsic value data unavailable for SONY.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

REFR0 strengths · Avg: 0/10

No standout strengths identified

SONY4 strengths · Avg: 8.8/10
Free Cash FlowQuality
$898.45B10/10

Generating 898.5B in free cash flow

Market CapQuality
$118.69B9/10

Large-cap with strong market position

P/E RatioValuation
15.6x8/10

Attractively priced relative to earnings

Price/BookValuation
2.3x8/10

Reasonable price relative to book value

Areas to Watch

REFR4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$33.01M3/10

Smaller company, higher risk/reward

PEG RatioValuation
3.152/10

Expensive relative to growth rate

Price/BookValuation
31.3x2/10

Trading at 31.3x book value

SONY3 concerns · Avg: 2.3/10
Revenue GrowthGrowth
0.5%4/10

0.5% revenue growth

PEG RatioValuation
2.712/10

Expensive relative to growth rate

Profit MarginProfitability
-1.6%1/10

Currently unprofitable

Comparative Analysis Report

WallStSmart Research

Bull Case : REFR

REFR has a balanced fundamental profile.

Bull Case : SONY

The strongest argument for SONY centers on Free Cash Flow, Market Cap, P/E Ratio.

Bear Case : REFR

The primary concerns for REFR are EPS Growth, Market Cap, PEG Ratio.

Bear Case : SONY

The primary concerns for SONY are Revenue Growth, PEG Ratio, Profit Margin.

Key Dynamics to Monitor

SONY carries more volatility with a beta of 0.75 — expect wider price swings.

SONY is growing revenue faster at 0.5% — sustainability is the question.

SONY generates stronger free cash flow (898.5B), providing more financial flexibility.

Monitor ELECTRONIC COMPONENTS industry trends, competitive dynamics, and regulatory changes.

Bottom Line

SONY scores higher overall (47/100 vs 13/100). REFR offers better value entry with a 88.2% margin of safety. Both earn "Hold" 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.

Research Frontiers Incorporated

TECHNOLOGY · ELECTRONIC COMPONENTS · USA

Research Frontiers Incorporated develops and markets technology and devices to control the flow of light globally. The company is headquartered in Woodbury, New York.

Sony Group Corp

TECHNOLOGY · CONSUMER ELECTRONICS · USA

Sony Group Corporation designs, develops, produces and sells electronic equipment, instruments and devices for the consumer, professional and industrial markets worldwide. The company is headquartered in Tokyo, Japan.

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