WallStSmart

Rekor Systems Inc (REKR)vsTaiwan Semiconductor Manufacturing (TSM)

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Smart Verdict

WallStSmart Research — data-driven comparison

Taiwan Semiconductor Manufacturing generates 9925664% more annual revenue ($4.94T vs $49.82M). TSM leads profitability with a 51.1% profit margin vs -43.8%. TSM earns a higher WallStSmart Score of 86/100 (A).

REKR

Avoid

32

out of 100

Grade: F

Growth: 6.0Profit: 2.0Value: 6.7Quality: 4.0
Piotroski: 5/9Altman Z: -4.71

TSM

Exceptional Buy

86

out of 100

Grade: A

Growth: 9.3Profit: 10.0Value: 8.0Quality: 9.0
Piotroski: 6/9Altman Z: 3.85
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

REKRUndervalued (+88.8%)

Margin of Safety

+88.8%

Fair Value

$7.75

Current Price

$0.32

$7.43 discount

UndervaluedFair: $7.75Overvalued
TSMUndervalued (+60.2%)

Margin of Safety

+60.2%

Fair Value

$976.07

Current Price

$413.35

$562.72 discount

UndervaluedFair: $976.07Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

REKR1 strengths · Avg: 10.0/10
Price/BookValuation
1.3x10/10

Reasonable price relative to book value

TSM6 strengths · Avg: 10.0/10
Market CapQuality
$1.95T10/10

Mega-cap, among the largest globally

Return on EquityProfitability
36.5%10/10

Every $100 of equity generates 37 in profit

Profit MarginProfitability
51.1%10/10

Keeps 51 of every $100 in revenue as profit

Operating MarginProfitability
58.7%10/10

Strong operational efficiency at 58.7%

Revenue GrowthGrowth
50.9%10/10

Revenue surging 50.9% year-over-year

EPS GrowthGrowth
68.7%10/10

Earnings expanding 68.7% YoY

Areas to Watch

REKR4 concerns · Avg: 3.3/10
Revenue GrowthGrowth
2.5%4/10

2.5% revenue growth

EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$49.33M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-86.9%2/10

ROE of -86.9% — below average capital efficiency

TSM1 concerns · Avg: 2.0/10
Price/BookValuation
78.9x2/10

Trading at 78.9x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : REKR

The strongest argument for REKR centers on Price/Book.

Bull Case : TSM

The strongest argument for TSM centers on Market Cap, Return on Equity, Profit Margin. Profitability is solid with margins at 51.1% and operating margin at 58.7%. Revenue growth of 50.9% demonstrates continued momentum.

Bear Case : REKR

The primary concerns for REKR are Revenue Growth, EPS Growth, Market Cap.

Bear Case : TSM

The primary concerns for TSM are Price/Book.

Key Dynamics to Monitor

REKR profiles as a turnaround stock while TSM is a growth play — different risk/reward profiles.

REKR carries more volatility with a beta of 1.77 — expect wider price swings.

TSM is growing revenue faster at 50.9% — sustainability is the question.

TSM generates stronger free cash flow (510.1B), providing more financial flexibility.

Bottom Line

TSM scores higher overall (86/100 vs 32/100), backed by strong 51.1% margins and 50.9% revenue growth. REKR offers better value entry with a 88.8% margin of safety. Both earn "Exceptional Buy" 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.

Rekor Systems Inc

TECHNOLOGY · SOFTWARE - APPLICATION · USA

Rekor Systems, Inc. provides artificial intelligence-based vehicle identification and management systems in the United States, Canada, and internationally. The company is headquartered in Columbia, Maryland.

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Taiwan Semiconductor Manufacturing

TECHNOLOGY · SEMICONDUCTORS · USA

Taiwan Semiconductor Manufacturing Company, Limited is a Taiwanese multinational semiconductor contract manufacturing and design company. It is one of Taiwan's largest companies, the world's most valuable semiconductor company, and the world's largest dedicated independent (pure-play) semiconductor foundry, with its headquarters and main operations located in the Hsinchu Science Park in Hsinchu, Taiwan. It is majority owned by foreign investors.

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