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Stock Analysis & ValuationEaton Vance Tax-Managed Diversified Equity Income Fund (ETY)

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$15.28
Sector Valuation Confidence Level
High
Valuation methodValue, $Upside, %
Artificial intelligence (AI)91.31498
Intrinsic value (DCF)5.56-64
Graham-Dodd Method36.59139
Graham Formula2327.8715135

Strategic Investment Analysis

Company Overview

Eaton Vance Tax-Managed Diversified Equity Income Fund (NYSE: ETY) is a closed-end mutual fund managed by Eaton Vance Management, specializing in global dividend-paying equities with a tax-efficient strategy. The fund primarily invests in high-quality, dividend-paying stocks across diversified sectors while employing a covered call strategy on the S&P 500 Index to generate additional income. With a benchmark composed of 80% S&P 500 and 20% FTSE Eurotop 100, ETY offers investors exposure to both U.S. and international markets. The fund’s tax-managed approach aims to minimize tax liabilities, making it attractive for income-focused investors in taxable accounts. As part of the Financial Services sector, ETY stands out for its disciplined equity-income strategy, leveraging Eaton Vance’s long-standing expertise in asset management. With a market cap of ~$2.3B and a strong dividend yield, ETY is positioned as a core holding for investors seeking diversified equity income with tax efficiency.

Investment Summary

ETY presents an attractive option for income-seeking investors due to its tax-efficient structure, global equity diversification, and covered call strategy that enhances yield. The fund’s strong net income (~$683M) and EPS ($4.34 diluted) reflect its ability to generate consistent returns, while its 1.022 beta indicates moderate market sensitivity. However, as a closed-end fund, ETY may trade at premiums/discounts to NAV, introducing pricing volatility. The lack of leverage (zero debt) is a positive, but the fund’s reliance on derivatives (options) adds complexity. The ~$1.19/share dividend is a key draw, but investors should monitor sustainability given market-dependent option premiums. Overall, ETY suits tax-conscious investors prioritizing income, though its performance is tied to equity and volatility markets.

Competitive Analysis

ETY competes in the crowded equity-income CEF (closed-end fund) space, differentiating itself through its tax-managed approach and global diversification. Its primary competitive advantage lies in Eaton Vance’s (now part of Morgan Stanley) asset management expertise, particularly in tax-efficient strategies and options overlay techniques. The fund’s dual focus on dividends and covered calls allows it to generate higher yields than passive dividend ETFs, though with greater active risk. Compared to peers, ETY’s global mandate (minimum three countries) provides broader diversification than U.S.-focused income funds. However, its 0.95% expense ratio (as of latest filings) is higher than many ETFs, potentially eroding returns. The fund’s tax efficiency—achieved through loss harvesting and qualified dividends—is a key selling point versus taxable alternatives. Yet, its performance is highly dependent on equity market stability and option premiums, making it less defensive in downturns. Competitors often specialize in either higher-yielding but riskier assets or purely domestic strategies, whereas ETY strikes a middle ground with a balanced risk/reward profile.

Major Competitors

  • Cohen & Steers Infrastructure Fund (UTF): UTF focuses on utilities and infrastructure equities, offering higher yield potential but with sector concentration risk. Unlike ETY’s global approach, UTF is heavily U.S.-centric. Its expense ratio (~1.03%) is slightly higher than ETY’s, and it lacks a formal tax-management strategy.
  • DNP Select Income Fund (DNP): DNP emphasizes utilities and fixed-income securities, providing more defensive exposure than ETY. However, its yield is largely dependent on regulated assets, limiting growth upside. DNP’s expense ratio (~1.25%) is higher, and it has no options overlay for additional income.
  • PIMCO Dynamic Income Fund (PDI): PDI is a multi-sector bond fund with higher yield but greater credit risk compared to ETY’s equity focus. PIMCO’s active management is a strength, but its tax efficiency is weaker, and it uses significant leverage (~43%), increasing volatility.
  • SPDR S&P 500 ETF Trust (SPY): SPY offers low-cost (0.09% expense ratio) S&P 500 exposure but lacks ETY’s income focus. While tax-efficient, SPY’s dividend yield is lower, and it has no active options strategy. However, its liquidity and simplicity appeal to passive investors.
  • Vanguard High Dividend Yield ETF (VYM): VYM tracks high-dividend U.S. stocks with a minimal 0.06% expense ratio. It’s more tax-efficient than ETY but lacks global diversification and the covered call income boost. VYM suits cost-conscious investors willing to sacrifice yield potential for simplicity.
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