The analysis compares NVIDIA and Tesla's financial performance over the last decade, focusing on revenue growth, Return on Invested Capital (ROIC), and Cash Flow to Sales (OCF/Sales) ratios. NVIDIA has demonstrated superior revenue growth, escalating from $27 billion to $130 billion, particularly since 2023. In contrast, Tesla's revenue experienced a slight decline from $96.8 billion to $95.6 billion during the same period. Regarding profitability, NVIDIA's ROIC has remarkably exceeded 175.1%, a level the analyst questions for long-term sustainability, projecting a potential decline within two years. Conversely, Tesla's ROIC has sharply deteriorated from 30% in 2022 to 4.9%, anticipated to fall further due to increased investment in driverless technology amidst declining electric vehicle sales and the removal of US tax credits. In terms of operational efficiency, NVIDIA's OCF/Sales ratio stands at 49.1%, nearly three times higher than Tesla's 16.5%. Both companies showed improvement in this metric; NVIDIA from 24% and Tesla from -2% previously. Intrinsic value calculations reveal a significant divergence: NVIDIA's intrinsic value is assessed at $199.42 against a current market price of $184.31, suggesting it is fairly to slightly undervalued. Tesla, however, is calculated to have an intrinsic value of $132.73 versus a current market price of $447.22, indicating substantial overvaluation. The analysis concludes that NVIDIA represents a superior investment opportunity over Tesla.