COMP <GO>
IH vs AACG // EV/EBITDA & P/E VALUATION
iHuman Inc. each representing five (Class A) (NYSE) VS. ATA Creativity Global (NASDAQ) • 15-METRIC TALLY: IH 10
— AACG 1
■ METRIC PARITY
LAST: $1.18 (+1.72%) • MKT CAP: $60.3M
valuation
3.2x
LAST: $0.65 (-1.51%) • MKT CAP: $44.5M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (IH VS. AACG)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | IH | AACG | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 67.90% | 48.60% | +19.30 | IH | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 85.00% | -35.00% | +120.00 | IH | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | 3.2x | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | 12.17% | -5.50% | +17.67 | IH | /fcf-yield <GO> |
| Operating Margin | 8.30% | -23.90% | +32.20 | IH | /operating-margins <GO> |
| Net Profit Margin | 11.80% | -17.90% | +29.70 | IH | /net-margins <GO> |
| Revenue Growth (YoY) | -8.70% | 4.40% | -13.10 | AACG | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 9.27% | 0.00% | +9.27 | IH | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 2.30 | 0.20 | +2.10 | IH | /balance-sheet <GO> |
| Piotroski F-Score Quality | 6/9 | 4/9 | +2.00 | IH | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 52.6 | 42.0 | +10.63 | IH | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 4.1x | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $60.3M | $44.5M | $15.8M | IH | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | IH REV | AACG REV | IH GROSS % | AACG GROSS % | IH FCF | AACG FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $115.4M | $38.3M | 67.9% | 48.6% | $7.3M | -$2.4M |
| FY 2024 | $126.3M | $36.7M | 69.4% | 52.7% | $8.0M | -$3.2M |
| FY 2023 | $143.4M | $31.2M | — | — | $24.2M | $1.2M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
IH // BETA —
AACG // BETA —