COMP <GO>

FLS vs BRK-A // ALTMAN Z-SCORE & DEBT/EQUITY

Flowserve Corporation (NYSE) VS. Berkshire Hathaway Inc. (NYSE) • 15-METRIC TALLY: FLS 7 — BRK-A 8

▲ ALTMAN Z-SCORE & DEBT/EQUITY LEADER: FLS

LAST: $79.01 (-1.67%) • MKT CAP: $10.19B

balance-sheet

4.66

LAST: $815,600.00 (-0.23%) • MKT CAP: $1.20T

balance-sheet

3.02

15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (FLS VS. BRK-A) EMERALD CELL = QUANTITATIVE EDGE

INSTITUTIONAL METRIC	FLS	BRK-A	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	33.40%	41.00%	-7.60	BRK-A	/gross-margins <GO>
Return on Invested Capital (ROIC)	10.70%	8.30%	+2.40	FLS	/roic <GO>
EV/EBITDA & P/E Valuation	18.9x	12.7x	+6.20	BRK-A	/valuation <GO>
Free Cash Flow Yield	2.88%	2.08%	+0.80	FLS	/fcf-yield <GO>
Operating Margin	8.50%	33.00%	-24.50	BRK-A	/operating-margins <GO>
Net Profit Margin	7.30%	27.10%	-19.80	BRK-A	/net-margins <GO>
Revenue Growth (YoY)	3.80%	-1.00%	+4.80	FLS	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	1.08%	0.00%	+1.08	FLS	/dividend-safety <GO>
Altman Z-Score & Debt/Equity ACTIVE	4.66	3.02	+1.64	FLS	/balance-sheet <GO>
Piotroski F-Score Quality	7/9	6/9	+1.00	FLS	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	6.60%	7.30%	-0.70	FLS	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	64.2	67.2	-2.99	BRK-A	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	0.91	1.13	-0.22	BRK-A	/macro-sensitivity <GO>
Forward P/E Multiple	27.3x	16.7x	+10.60	BRK-A	/forward-pe <GO>
Enterprise Scale & Market Cap	$10.19B	$1.20T	-$1.19T	BRK-A	/market-cap <GO>

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

FISCAL YEAR	FLS REV	BRK-A REV	FLS GROSS %	BRK-A GROSS %	FLS FCF	BRK-A FCF
FY 2025	$4.73B	$247.24B	33.4%	44.0%	$293.1M	$25.04B
FY 2024	$4.56B	$249.71B	31.5%	44.0%	$220.2M	$11.62B
FY 2023	$4.32B	$254.91B	44.0%	44.0%	$131.3M	$37.73B

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

FLS // BETA 0.91

BRK-A // BETA 1.13