COMP <GO>
COE vs IH // ALTMAN Z-SCORE & DEBT/EQUITY
51Talk Online Education Group each representing 60 (Class A) (NYSE) VS. iHuman Inc. each representing five (Class A) (NYSE) • 15-METRIC TALLY: COE 4
— IH 6
■ METRIC PARITY
LAST: $11.00 (-4.93%) • MKT CAP: $66.1M
balance-sheet
—
LAST: $1.18 (+1.72%) • MKT CAP: $60.3M
balance-sheet
2.30
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (COE VS. IH)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | COE | IH | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 73.90% | 67.90% | +6.00 | COE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | -35.00% | 85.00% | -120.00 | IH | /roic <GO> |
| EV/EBITDA & P/E Valuation | — | 3.2x | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | 14.41% | 12.17% | +2.24 | COE | /fcf-yield <GO> |
| Operating Margin | -15.10% | 8.30% | -23.40 | IH | /operating-margins <GO> |
| Net Profit Margin | -17.60% | 11.80% | -29.40 | IH | /net-margins <GO> |
| Revenue Growth (YoY) | 88.60% | -8.70% | +97.30 | COE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 9.27% | -9.27 | IH | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity ACTIVE | — | 2.30 | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 5/9 | 6/9 | -1.00 | IH | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 46.4 | 52.6 | -6.19 | IH | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | 4.1x | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $66.1M | $60.3M | $5.8M | COE | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | COE REV | IH REV | COE GROSS % | IH GROSS % | COE FCF | IH FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $95.6M | $115.4M | 73.9% | 67.9% | $9.5M | $7.3M |
| FY 2024 | $50.7M | $126.3M | 78.0% | 69.4% | $5.5M | $8.0M |
| FY 2023 | $27.1M | $143.4M | — | — | $559.0K | $24.2M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
COE // BETA —
IH // BETA —