FairValueLabs Valuation System Value Investment
NSC

Norfolk Southern Corporation (NSC) Stock Analysis — Fair Value, Risk & Moat Rating

NYQ · Industrials · Railroads

$302.22 Overvalued -1.91 (-0.6%) As of Apr 22, 2026 Not a buy/sell recommendation. See disclaimer.
Overall Verdict High Risk
2.36
Altman Z-ScoreGray Zone
$252.53
Fair ValueOvervalued (-19.7%)
3.1
Moat RatingNarrow moat
TL;DR · Audit Summary

Is Norfolk Southern Corporation a safe investment right now?

Trading at $302.22, Norfolk Southern Corporation (NSC) in the Industrials sector carries a FairValueLabs fair value estimate of $252.53 — a margin of safety of -19.7%, placing it in the Overvalued. An Altman Z-Score of 2.36 lands in the gray zone, signaling elevated uncertainty around financial health. Our moat rating stands at 3.1/5 stars (Narrow moat), indicating moderate competitive positioning. On the income side, NSC currently pays a dividend with a safety grade of .

Section 01 · Financial Health

Could Norfolk Southern Corporation go bankrupt? Altman Z-Score analysis

2.36

Z-Score of 2.36 places the company in the gray zone (1.8-3.0), warranting closer scrutiny.

  • Below 1.8 — Distress Zone (high bankruptcy risk)
  • 1.8 to 3.0 — Gray Zone (elevated uncertainty)
  • Above 3.0 — Safe Zone (financially healthy)

What drives NSC's Z-Score?

Altman Z-Score components for NSC
ComponentFormulaValueWeightContribution
A · Working Capital / Total AssetsWC / TA-0.01281.2-0.02
B · Retained Earnings / Total AssetsRE / TA0.29261.40.41
C · EBIT / Total AssetsEBIT / TA0.09853.30.33
D · Market Cap / Total LiabilitiesMCap / TL2.2860.61.37
E · Revenue / Total AssetsRev / TA0.26931.00.27

How has NSC's financial health changed over time?

3.0 Safe1.8 Distress0.01.02.03.04.02022202320242025
NSC Z-Score history
YearZ-ScoreZone
20222.66Gray
20232.32Gray
20242.35Gray
20252.36Gray

Source: Calculated from NSC's latest 10-K filing on SEC EDGAR.

Section 02 · Fair Value Estimate

What is Norfolk Southern Corporation actually worth?

FVL Fair Value$252.53
vs
Market Price$302.22
Overvalued -19.7% Stock trades 19.7% above our estimated fair value of $252.53.

How we calculated this

FVL Valuation Model
InputValueSource
Predicted EPS (α)$12.44Proprietary blend of reported actuals + analyst consensus, weighted by α
Last Year EPS$12.75Annual report (SEC EDGAR)
Analyst Consensus EPS (This Year)$11.9819 analysts consensus
Trailing P/E23.9xCurrent market pricing
Fair P/E (β discount)20.3xTrailing PE adjusted by value discount factor β, hard-capped
Earnings Trend (γ)StableDirectional signal: predicted vs trailing EPS

Wall Street Reference: Analyst consensus target price is $311.21 (19 analysts). This is shown for reference only and is not used in our valuation model.

Source: Earnings data from SEC EDGAR filings. Market data via Yahoo Finance.

Section 03 · Competitive Moat

Does Norfolk Southern Corporation have a durable competitive advantage?

★★★☆☆
Narrow moat

Moat rating: 3.1/5.

What makes up NSC's moat score?

ROIC Stability

★★★★☆

ROIC variability over the past decade. Score: 4/5.

Gross Margin Trend

★★☆☆☆

Gross margin trajectory over the past decade. Score: 2/5.

Switching Costs

★★★☆☆

Estimated customer lock-in based on margin level. Score: 3/5.

How stable is NSC's return on invested capital?

0%-5%2%9%15%22%2022202320242025
NSC ROIC history
YearROICTrend
202217.3%
202310.2%Declining
202413.1%Rising
202513.7%Stable

Source: ROIC calculated from SEC EDGAR filings.

Section 04 · Dividend Safety

Is Norfolk Southern Corporation's dividend safe?

A Dividend Safety Grade
Yield179.0%
Payout Ratio42.4%
Consecutive Years45
5Y Growth Rate-20.2%

Can Norfolk Southern Corporation afford its dividend?

Payout ratio is 42.4%. FCF covers the dividend 1.9x. 45 consecutive years of payments.

Section 05 · Financial Summary

Norfolk Southern Corporation's key financial metrics

NSC financial summary
MetricLatest1Y Ago3Y AgoTrend
Revenue $12.2B $12.1B $12.7B Stable
Net Income $2.9B $2.6B $3.3B Declining
Free Cash Flow $2.2B $1.7B $2.3B Declining
Gross Margin 36.4% 37.5% 41.1% Declining
Section 06 · FAQ

Common questions about Norfolk Southern Corporation

Is Norfolk Southern Corporation at risk of going bankrupt?

Norfolk Southern Corporation's Altman Z-Score of 2.36 places it in the gray zone. This metric uses balance sheet ratios to predict bankruptcy probability within 2 years. A score below 1.8 signals distress, while above 3.0 indicates safety.

What is Norfolk Southern Corporation's estimated fair value?

Our valuation model estimates Norfolk Southern Corporation's fair value at $252.53 per share. The current margin of safety is -19.7%. This estimate uses a PE-based approach with analyst consensus earnings.

Does Norfolk Southern Corporation have a competitive moat?

Norfolk Southern Corporation receives a moat rating of 3.1 out of 5 stars, based on ROIC stability, gross margin trends, and estimated switching costs. A rating above 3.5 suggests a durable competitive advantage.

Is Norfolk Southern Corporation's dividend safe?

Our dividend safety analysis examines payout ratio, free cash flow coverage, and the company's streak of consecutive dividend payments to determine whether the current payout is sustainable.

FairValueLabs Disclaimer

All valuations, scores, ratings, and classifications on this page are produced by the FairValueLabs internal valuation system. They do not represent actual market value, guaranteed outcomes, or professional investment advice. These are analytical estimates for educational and research purposes only.

This is not financial advice. All data is sourced from SEC EDGAR public filings. Always consult a qualified financial advisor before making investment decisions.

Last updated: Apr 22, 2026. Data sources: SEC EDGAR (financial statements), Yahoo Finance (market data, analyst consensus). Data may not reflect the most recent quarter.

NSC analysis methodology: How we calculate fair value, Z-Scores, and moat ratings