COMP <GO>
ELUT vs ESLA // EV/EBITDA & P/E VALUATION
Elutia Inc. (Class A) (NASDAQ) VS. Estrella Immunopharma Inc. (NASDAQ) • 15-METRIC TALLY: ELUT 3
— ESLA 0
■ METRIC PARITY
LAST: $0.81 (-3.13%) • MKT CAP: $36.0M
valuation
—
LAST: $0.73 (-11.32%) • MKT CAP: $31.7M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (ELUT VS. ESLA)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | ELUT | ESLA | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 53.70% | — | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | -35.00% | -35.00% | 0.00 | TIE | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | — | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | — | -5.63% | — | TIE | /fcf-yield <GO> |
| Operating Margin | -60.00% | — | — | TIE | /operating-margins <GO> |
| Net Profit Margin | 68.00% | — | — | TIE | /net-margins <GO> |
| Revenue Growth (YoY) | — | — | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.00% | 0.00 | TIE | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 0.20 | — | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 4/9 | 1/9 | +3.00 | ELUT | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 53.5 | 51.5 | +2.01 | ELUT | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $36.0M | $31.7M | $4.3M | ELUT | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | ELUT REV | ESLA REV | ELUT GROSS % | ESLA GROSS % | ELUT FCF | ESLA FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $12.3M | $0 | 53.7% | — | -$46.7M | -$1.8M |
| FY 2024 | $14.5M | $0 | 46.4% | — | -$23.3M | -$16.1M |
| FY 2023 | $0 | $0 | — | — | -$21.8M | -$1.3M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
ELUT // BETA —
ESLA // BETA —