COMP <GO>
ACR vs IOR // DIVIDEND YIELD & FCF PAYOUT SAFETY
ACRES Commercial Realty Corp. (NYSE) VS. Income Opportunity Realty Investors Inc. (NYSE) • 15-METRIC TALLY: ACR 5
— IOR 0
■ METRIC PARITY
LAST: $12.74 (+1.68%) • MKT CAP: $95.3M
dividend-safety
0.00%
LAST: $18.52 (0.00%) • MKT CAP: $75.3M
dividend-safety
0.00%
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (ACR VS. IOR)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | ACR | IOR | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | — | — | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 6.60% | -0.20% | +6.80 | ACR | /roic <GO> |
| EV/EBITDA & P/E Valuation | — | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | 4.31% | -0.10% | +4.41 | ACR | /fcf-yield <GO> |
| Operating Margin | — | — | — | TIE | /operating-margins <GO> |
| Net Profit Margin | 35.00% | — | — | TIE | /net-margins <GO> |
| Revenue Growth (YoY) | -4.20% | — | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety ACTIVE | 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 | 1/9 | +2.00 | ACR | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 66.2 | 58.1 | +8.10 | ACR | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | 17.6x | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $95.3M | $75.3M | $20.0M | ACR | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | ACR REV | IOR REV | ACR GROSS % | IOR GROSS % | ACR FCF | IOR FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $79.9M | $0 | — | — | $4.1M | -$77.0K |
| FY 2024 | $83.5M | $0 | — | — | $19.4M | $713.0K |
| FY 2023 | $91.1M | $0 | — | — | $45.6M | $973.0K |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
ACR // BETA —
IOR // BETA —