COMP <GO>
CISS vs TOPS // EV/EBITDA & P/E VALUATION
C3is Inc. (NASDAQ) VS. TOP Ships Inc. (NYSE) • 15-METRIC TALLY: CISS 2
— TOPS 4
■ METRIC PARITY
LAST: $0.54 (+10.65%) • MKT CAP: $802.3K
valuation
—
LAST: $0.30 (+3.05%) • MKT CAP: $3.7M
valuation
7.2x
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (CISS VS. TOPS)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | CISS | TOPS | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | — | — | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 1.10% | 7.60% | -6.50 | TOPS | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | — | 7.2x | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | — | — | — | TIE | /fcf-yield <GO> |
| Operating Margin | 3.90% | 32.70% | -28.80 | TOPS | /operating-margins <GO> |
| Net Profit Margin | 30.10% | — | — | TIE | /net-margins <GO> |
| Revenue Growth (YoY) | -17.80% | — | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.00% | 0.00 | TIE | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 0.82 | 0.20 | +0.62 | CISS | /balance-sheet <GO> |
| Piotroski F-Score Quality | 5/9 | 3/9 | +2.00 | CISS | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 20.4 | 23.7 | -3.28 | TOPS | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $802.3K | $3.7M | -$2.9M | TOPS | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | CISS REV | TOPS REV | CISS GROSS % | TOPS GROSS % | CISS FCF | TOPS FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $34.8M | $80.4M | — | — | $3.8M | $26.4M |
| FY 2024 | $42.3M | $0 | — | — | $23.4M | $17.3M |
| FY 2023 | $28.7M | — | — | — | $5.6M | — |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
CISS // BETA —
TOPS // BETA —