COMP <GO>

CRE vs SFHG // EV/EBITDA & P/E VALUATION

Cre8 Enterprise Limited (Class A) (NASDAQ) VS. Samfine Creation Holdings Group Limited Class A Ordinary Share (NASDAQ) • 15-METRIC TALLY: CRE 7 — SFHG 1

■ METRIC PARITY

CRE — Cre8 Enterprise Limited (Class A) ROARABLE C+ • RQD 69/100

LAST: $2.56 (+4.06%) • MKT CAP: $5.2M

DES <GO> FA <GO> 10-K RED <GO>

valuation

3.1x

SFHG — Samfine Creation Holdings Group Limited Class A Ordinary Share ROARABLE E • RQD 32/100

LAST: $2.04 (0.00%) • MKT CAP: $8.3M

DES <GO> FA <GO> 10-K RED <GO>

valuation

—

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

INSTITUTIONAL METRIC	CRE	SFHG	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	41.90%	20.60%	+21.30	CRE	/gross-margins <GO>
Return on Invested Capital (ROIC)	85.00%	-35.00%	+120.00	CRE	/roic <GO>
EV/EBITDA & P/E Valuation ACTIVE	3.1x	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	—	—	—	TIE	/fcf-yield <GO>
Operating Margin	4.50%	-12.70%	+17.20	CRE	/operating-margins <GO>
Net Profit Margin	4.00%	-11.70%	+15.70	CRE	/net-margins <GO>
Revenue Growth (YoY)	25.90%	—	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.00%	0.00	TIE	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	2.12	0.83	+1.29	CRE	/balance-sheet <GO>
Piotroski F-Score Quality	7/9	1/9	+6.00	CRE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	42.1	37.8	+4.31	CRE	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	6.4x	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$5.2M	$8.3M	-$3.1M	SFHG	/market-cap <GO>

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

FISCAL YEAR	CRE REV	SFHG REV	CRE GROSS %	SFHG GROSS %	CRE FCF	SFHG FCF
FY 2025	$16.8M	$21.8M	41.9%	20.6%	$1.4M	-$3.2M
FY 2024	$13.4M	$19.8M	40.8%	23.0%	$881.4K	-$1.5M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

CRE // BETA —

SFHG // BETA —