COMP <GO>

IH vs BN // GROSS PROFIT MARGIN

iHuman Inc. each representing five (Class A) (NYSE) VS. Brookfield Corporation Class A Limited Voting Shares (NYSE) • 15-METRIC TALLY: IH 6 — BN 6

■ METRIC PARITY

IH — iHuman Inc. each representing five (Class A) ROARABLE C • RQD 64/100

LAST: $1.18 (+1.72%) • MKT CAP: $60.3M

DES <GO> FA <GO> 10-K RED <GO>

gross-margins

67.90%

BN — Brookfield Corporation Class A Limited Voting Shares ROARABLE D+ • RQD 58/100

LAST: $39.50 (+2.62%) • MKT CAP: $96.80B

DES <GO> FA <GO> 10-K RED <GO>

gross-margins

—

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

INSTITUTIONAL METRIC	IH	BN	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin ACTIVE	67.90%	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	85.00%	9.90%	+75.10	IH	/roic <GO>
EV/EBITDA & P/E Valuation	3.2x	21.0x	-17.80	IH	/valuation <GO>
Free Cash Flow Yield	12.17%	2.21%	+9.96	IH	/fcf-yield <GO>
Operating Margin	8.30%	13.90%	-5.60	BN	/operating-margins <GO>
Net Profit Margin	11.80%	10.90%	+0.90	IH	/net-margins <GO>
Revenue Growth (YoY)	-8.70%	-1.10%	-7.60	BN	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	9.27%	3.40%	+5.87	IH	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	2.30	3.74	-1.44	BN	/balance-sheet <GO>
Piotroski F-Score Quality	6/9	7/9	-1.00	BN	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	52.6	65.1	-12.48	BN	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	0.88	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	4.1x	30.5x	-26.40	IH	/forward-pe <GO>
Enterprise Scale & Market Cap	$60.3M	$96.80B	-$96.74B	BN	/market-cap <GO>

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

FISCAL YEAR	IH REV	BN REV	IH GROSS %	BN GROSS %	IH FCF	BN FCF
FY 2025	$115.4M	—	67.9%	—	$7.3M	—
FY 2024	$126.3M	—	69.4%	—	$8.0M	—
FY 2023	$143.4M	—	—	—	$24.2M	—

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

IH // BETA —

BN // BETA 0.88