Is PENN or SHO more undervalued in 2026?

CirclFi compares PENN Entertainment, Inc. (PENN) and Sunstone Hotel Investors, Inc. (SHO) using 13 institutional-grade valuation models. PENN has a Quality of Company score of 4.8/10 while SHO scores 6.6/10.

Which is a better buy — PENN or SHO?

Compare intrinsic values from 13 independent models against current market prices. CirclFi also calculates Value Trap scores. This is not financial advice — conduct your own analysis.

How do PENN and SHO valuations compare?

PENN at $18.83 and SHO at $10.82 are compared across Bayesian DCF, EPV, EROIC Spread, First Chicago, Markov DDM, and 8 additional models.

PENN vs SHO Valuation Comparison 2026 — Intrinsic Value Analysis

PENN

Hotels & Motels

PENN Entertainment, Inc.

Quality

4.8

out of 10

Value Trap

LOW

Price

$18.83

Last close

Models

11/13

Active

SHO

Hotels & Motels

Sunstone Hotel Investors, Inc.

Quality

6.6

out of 10

Value Trap

LOW

Price

$10.82

Last close

Models

11/13

Active

Model-by-Model Comparison

Model	Type	PENN Fair Value	PENN Upside	SHO Fair Value	SHO Upside
Bayesian DCF	Intrinsic	$12.20	-35.2%	$0.31	-97.1%
Earnings Power Value	Intrinsic	$5.74	-69.5%	—	—
EROIC Spread	Intrinsic	$6.75	-60.9%	$5.65	-47.7%
First Chicago	Scenario	$•••.••	••.•%	$•••.••	••.•%
Markov DDM	Intrinsic	$•••.••	••.•%	$•••.••	••.•%
ML-RIV	Intrinsic	$•••.••	••.•%	$•••.••	••.•%
Dynamic NAV	Asset-Based	$•••.••	••.•%	$•••.••	••.•%
PWERM	Option-Based	$•••.••	••.•%	$•••.••	••.•%
Regime Cross-Sectional	Relative	$•••.••	••.•%	$•••.••	••.•%
Sentiment SOTP	Hybrid	$•••.••	••.•%	$•••.••	••.•%
CUCE Ensemble	Ensemble	$•••.••	••.•%	$•••.••	••.•%
FTNN Topology	Relative	$•••.••	••.•%	$•••.••	••.•%
RCMH-DCF	Intrinsic	$•••.••	••.•%	$•••.••	••.•%

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PENN vs SHO — Which Stock Is More Undervalued?

SHO scores higher with a 6.6/10 quality rating vs PENN's 4.8/10. Both stocks are analyzed daily using SEC EDGAR filings across 13 independent models.

Comparing PENN Entertainment, Inc. (PENN) and Sunstone Hotel Investors, Inc. (SHO) across 13 institutional-grade valuation models reveals how each company's intrinsic value stacks up against its market price. CirclFi's engine processes SEC EDGAR 10-K and 10-Q filings, FRED macroeconomic data, and GDELT news sentiment to generate independent fair value estimates daily.

PENN currently trades at $18.83 with a QOC of 4.8/10, while SHO trades at $10.82 with a QOC of 6.6/10.

Both companies are analyzed with models spanning intrinsic (Bayesian DCF, EPV), scenario-based (First Chicago), regime-switching (Markov DDM, RCMH-DCF), machine learning (ML-RIV, FTNN Topology), and ensemble methods (CUCE).