1. SFL Corporation is a profitable transportation company with strong margins and growth, positioning it as a compelling value investment despite future challenges; 2. It outperforms peers in profitability and growth, justifying its valuation, with fundamentals supporting it as a high-quality company at a reasonable price; 3. Risks include declining oil demand and tariff pressures, but opportunities like new Arctic shipping routes could boost competitiveness. Attractive valuation and a 13% dividend yield make it a buy, with potential downturns offering better entry points.