COMP <GO>

ELPW vs POAS // EV/EBITDA & P/E VALUATION

Elong Power Holding Limited (Class A) (NASDAQ) VS. Phaos Technology Holdings (Cayman) Limited (Class A) (NYSE) • 15-METRIC TALLY: ELPW 3 — POAS 2

■ METRIC PARITY

ELPW — Elong Power Holding Limited (Class A) ROARABLE E • RQD 21/100

LAST: $2.75 (-8.33%) • MKT CAP: $2.6M

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

valuation

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POAS — Phaos Technology Holdings (Cayman) Limited (Class A) ROARABLE D • RQD 46/100

LAST: $1.46 (+24.79%) • MKT CAP: $3.1M

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

valuation

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

INSTITUTIONAL METRIC	ELPW	POAS	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	4.00%	13.10%	-9.10	POAS	/gross-margins <GO>
Return on Invested Capital (ROIC)	-35.00%	—	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation ACTIVE	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	—	—	—	TIE	/fcf-yield <GO>
Operating Margin	-60.00%	-60.00%	0.00	TIE	/operating-margins <GO>
Net Profit Margin	-60.00%	-60.00%	0.00	TIE	/net-margins <GO>
Revenue Growth (YoY)	180.00%	-19.30%	+199.30	ELPW	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.00%	0.00	TIE	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	0.20	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	3/9	1/9	+2.00	ELPW	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	49.2	33.2	+15.99	ELPW	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$2.6M	$3.1M	-$509.8K	POAS	/market-cap <GO>

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

FISCAL YEAR	ELPW REV	POAS REV	ELPW GROSS %	POAS GROSS %	ELPW FCF	POAS FCF
FY 2025	$2.1M	$103.7K	4.0%	13.1%	-$2.8M	-$8.6M
FY 2024	$386.9K	$128.5K	-50.0%	22.1%	-$2.8M	-$3.0M
FY 2023	$3.2M	—	—	—	-$5.7M	—

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

ELPW // BETA —

POAS // BETA —