Mercer International (NASDAQ:MERC – Get Free Report) and Magnera (NYSE:MAGN – Get Free Report) are both small-cap materials companies, but which is the superior business? Get Mercer International alerts:Valuation and EarningsThis table compares Mercer International and Magnera”s gross revenue, earnings per share (EPS) and valuation. Gross Revenue Price/Sales Ratio Net Income Earnings Per Share Price/Earnings Ratio Mercer International $1.87 billion 0.02 -$497.89 million ($7.89) -0.08 Magnera $3.20 billion 0.14 -$159.00 million ($1.96) -6.60Magnera has higher revenue and earnings than Mercer International. Given Mercer International’s higher probable upside, equities analysts plainly believe Mercer International is more favorable than Magnera. Net Margins Return on Equity Return on Assets Mercer International -27.86% -203.05% -13.61% Magnera -3.41% -10.77% -2.87%SummaryMagnera beats Mercer International on 9 of the 13 factors compared between the two stocks.