COMP <GO>

ACR vs BHR // EV/EBITDA & P/E VALUATION

ACRES Commercial Realty Corp. (NYSE) VS. Braemar Hotels & Resorts Inc. (NYSE) • 15-METRIC TALLY: ACR 3 — BHR 2

■ METRIC PARITY

LAST: $12.74 (+1.68%) • MKT CAP: $95.3M

valuation

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LAST: $1.32 (-0.75%) • MKT CAP: $90.7M

valuation

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15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (ACR VS. BHR) EMERALD CELL = QUANTITATIVE EDGE

INSTITUTIONAL METRIC	ACR	BHR	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	6.60%	85.00%	-78.40	BHR	/roic <GO>
EV/EBITDA & P/E Valuation ACTIVE	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	4.31%	—	—	TIE	/fcf-yield <GO>
Operating Margin	—	10.30%	—	TIE	/operating-margins <GO>
Net Profit Margin	35.00%	-3.20%	+38.20	ACR	/net-margins <GO>
Revenue Growth (YoY)	-4.20%	-3.30%	-0.90	BHR	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.00%	0.00	TIE	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	3/9	3/9	0.00	TIE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	54.9	31.7	+23.22	ACR	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$95.3M	$90.7M	$4.6M	ACR	/market-cap <GO>

5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY

FISCAL YEAR	ACR REV	BHR REV	ACR GROSS %	BHR GROSS %	ACR FCF	BHR FCF
FY 2025	$79.9M	$704.0M	—	—	$4.1M	$40.8M
FY 2024	$83.5M	$728.4M	—	—	$19.4M	$66.8M
FY 2023	$91.1M	$739.3M	—	—	$45.6M	$84.7M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

ACR // BETA —

BHR // BETA —