COMP <GO>

IBG vs YHC // EV/EBITDA & P/E VALUATION

Innovation Beverage Group Limited (NASDAQ) VS. LQR House Inc. (NASDAQ) • 15-METRIC TALLY: IBG 3 — YHC 1

■ METRIC PARITY

LAST: $0.96 (-6.37%) • MKT CAP: $4.0M

valuation

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LAST: $2.45 (-0.41%) • MKT CAP: $3.2M

valuation

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

INSTITUTIONAL METRIC	IBG	YHC	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	44.20%	10.80%	+33.40	IBG	/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	—	—	—	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)	-5.10%	—	—	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	2/9	1/9	+1.00	IBG	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	29.1	59.0	-29.92	YHC	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$4.0M	$3.2M	$836.1K	IBG	/market-cap <GO>

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

FISCAL YEAR	IBG REV	YHC REV	IBG GROSS %	YHC GROSS %	IBG FCF	YHC FCF
FY 2025	$2.8M	$1.6M	44.2%	10.8%	-$1.6M	-$34.2M
FY 2024	$2.9M	$2.5M	76.1%	-12.5%	-$1.9M	-$6.6M
FY 2023	$3.1M	$1.1M	—	—	$57.5K	-$9.1M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

IBG // BETA —

YHC // BETA —