COMP <GO>
EML vs LCUT // EV/EBITDA & P/E VALUATION
Eastern Company (NASDAQ) VS. Lifetime Brands Inc. (NASDAQ) • 15-METRIC TALLY: EML 6
— LCUT 4
■ METRIC PARITY
LAST: $27.67 (+3.25%) • MKT CAP: $166.5M
valuation
13.7x
LAST: $8.39 (+1.82%) • MKT CAP: $192.9M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (EML VS. LCUT)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | EML | LCUT | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 22.90% | 37.10% | -14.20 | LCUT | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 5.60% | -3.80% | +9.40 | EML | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | 13.7x | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | 2.94% | 1.69% | +1.25 | EML | /fcf-yield <GO> |
| Operating Margin | 4.30% | -1.50% | +5.80 | EML | /operating-margins <GO> |
| Net Profit Margin | 2.90% | -4.20% | +7.10 | EML | /net-margins <GO> |
| Revenue Growth (YoY) | -8.70% | -5.10% | -3.60 | LCUT | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 1.61% | 1.96% | -0.35 | LCUT | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 3.69 | — | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 7/9 | 5/9 | +2.00 | EML | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 61.0 | 47.1 | +13.88 | EML | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 21.7x | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $166.5M | $192.9M | -$26.4M | LCUT | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | EML REV | LCUT REV | EML GROSS % | LCUT GROSS % | EML FCF | LCUT FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $249.0M | $647.9M | 22.9% | 37.1% | $4.9M | $3.3M |
| FY 2024 | $272.8M | $683.0M | 24.7% | 38.2% | $9.7M | $16.3M |
| FY 2023 | $258.9M | $686.7M | — | — | $25.5M | $56.4M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
EML // BETA —
LCUT // BETA —