COMP <GO>
BIYA vs SPPL // EV/EBITDA & P/E VALUATION
Baiya International Group Inc (Class A) (NASDAQ) VS. SIMPPLE LTD. (NASDAQ) • 15-METRIC TALLY: BIYA 4
— SPPL 4
■ METRIC PARITY
LAST: $1.23 (-0.81%) • MKT CAP: $9.4M
valuation
—
LAST: $2.15 (+4.42%) • MKT CAP: $21.0M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (BIYA VS. SPPL)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | BIYA | SPPL | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 11.50% | 49.60% | -38.10 | SPPL | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | -34.00% | -35.00% | +1.00 | BIYA | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | — | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | — | -8.76% | — | TIE | /fcf-yield <GO> |
| Operating Margin | -58.10% | -60.00% | +1.90 | BIYA | /operating-margins <GO> |
| Net Profit Margin | -57.80% | -60.00% | +2.20 | BIYA | /net-margins <GO> |
| Revenue Growth (YoY) | 28.60% | 66.30% | -37.70 | SPPL | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.00% | 0.00 | TIE | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 1.01 | 0.20 | +0.81 | BIYA | /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 | 36.2 | 62.9 | -26.63 | SPPL | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $9.4M | $21.0M | -$11.7M | SPPL | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | BIYA REV | SPPL REV | BIYA GROSS % | SPPL GROSS % | BIYA FCF | SPPL FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $16.5M | $4.6M | 11.5% | 49.6% | -$7.4M | -$1.8M |
| FY 2024 | $12.8M | $2.8M | 11.0% | 59.9% | $1.6M | -$857.1K |
| FY 2023 | $11.6M | — | — | — | -$1.8M | — |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
BIYA // BETA —
SPPL // BETA —