COMP <GO>
IH vs COE // EV/EBITDA & P/E VALUATION
iHuman Inc. each representing five (Class A) (NYSE) VS. 51Talk Online Education Group each representing 60 (Class A) (NYSE) • 15-METRIC TALLY: IH 6
— COE 4
■ METRIC PARITY
LAST: $1.18 (+1.72%) • MKT CAP: $60.3M
valuation
3.2x
LAST: $11.00 (-4.93%) • MKT CAP: $66.1M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (IH VS. COE)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | IH | COE | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 67.90% | 73.90% | -6.00 | COE | /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% | 14.41% | -2.24 | COE | /fcf-yield <GO> |
| Operating Margin | 8.30% | -15.10% | +23.40 | IH | /operating-margins <GO> |
| Net Profit Margin | 11.80% | -17.60% | +29.40 | IH | /net-margins <GO> |
| Revenue Growth (YoY) | -8.70% | 88.60% | -97.30 | COE | /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 | — | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 6/9 | 5/9 | +1.00 | IH | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 52.6 | 46.4 | +6.19 | 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 | $66.1M | -$5.8M | COE | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | IH REV | COE REV | IH GROSS % | COE GROSS % | IH FCF | COE FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $115.4M | $95.6M | 67.9% | 73.9% | $7.3M | $9.5M |
| FY 2024 | $126.3M | $50.7M | 69.4% | 78.0% | $8.0M | $5.5M |
| FY 2023 | $143.4M | $27.1M | — | — | $24.2M | $559.0K |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
IH // BETA —
COE // BETA —