COMP <GO>

FOF vs BRK-A // RETURN ON INVESTED CAPITAL (ROIC)

Cohen & Steers Closed-End Opportunity Fund Inc. (NYSE) VS. Berkshire Hathaway Inc. (Class A) (NYSE) • 15-METRIC TALLY: FOF 0 — BRK-A 2

■ METRIC PARITY

LAST: $12.47 (+3.06%) • MKT CAP: $612.8M

roic

—

LAST: $817,500.00 (+0.68%) • MKT CAP: $1.20T

roic

11.47%

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

INSTITUTIONAL METRIC	FOF	BRK-A	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC) ACTIVE	—	11.47%	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	—	9.7x	—	TIE	/valuation <GO>
Free Cash Flow Yield	—	2.09%	—	TIE	/fcf-yield <GO>
Operating Margin	—	27.80%	—	TIE	/operating-margins <GO>
Net Profit Margin	—	22.30%	—	TIE	/net-margins <GO>
Revenue Growth (YoY)	—	3.93%	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.00%	0.00	TIE	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	—	4/9	—	TIE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	51.7	68.1	-16.36	BRK-A	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	1.13	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	24.3x	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$612.8M	$1.20T	-$1.20T	BRK-A	/market-cap <GO>

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

FISCAL YEAR	FOF REV	BRK-A REV	FOF GROSS %	BRK-A GROSS %	FOF FCF	BRK-A FCF
FY 2025	—	$247.24B	—	—	—	$25.04B
FY 2024	—	$249.71B	—	—	—	$11.62B
FY 2023	—	$254.91B	—	—	—	$37.73B

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

FOF // BETA —

BRK-A // BETA 1.13