COMP <GO>
IH vs LFS // REVENUE GROWTH (YOY)
iHuman Inc. each representing five (Class A) (NYSE) VS. LEIFRAS Co. Ltd. (NASDAQ) • 15-METRIC TALLY: IH 10
— LFS 2
■ METRIC PARITY
LAST: $1.18 (0.00%) • MKT CAP: $60.3M
revenue-growth
-8.70%
LAST: $2.08 (-0.95%) • MKT CAP: $54.9M
revenue-growth
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (IH VS. LFS)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | IH | LFS | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 67.90% | 29.50% | +38.40 | IH | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 85.00% | 26.50% | +58.50 | IH | /roic <GO> |
| EV/EBITDA & P/E Valuation | 3.2x | 13.0x | -9.80 | IH | /valuation <GO> |
| Free Cash Flow Yield | 12.17% | 4.94% | +7.23 | IH | /fcf-yield <GO> |
| Operating Margin | 8.30% | 5.30% | +3.00 | IH | /operating-margins <GO> |
| Net Profit Margin | 11.80% | 3.70% | +8.10 | IH | /net-margins <GO> |
| Revenue Growth (YoY) ACTIVE | -8.70% | — | — | TIE | /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 | 5.32 | -3.02 | LFS | /balance-sheet <GO> |
| Piotroski F-Score Quality | 6/9 | 7/9 | -1.00 | LFS | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 52.6 | 44.3 | +8.30 | IH | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 4.1x | 18.2x | -14.10 | IH | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $60.3M | $54.9M | $5.4M | IH | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | IH REV | LFS REV | IH GROSS % | LFS GROSS % | IH FCF | LFS FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $115.4M | $74.8M | 67.9% | 29.5% | $7.3M | $2.7M |
| FY 2024 | $126.3M | — | 69.4% | — | $8.0M | — |
| FY 2023 | $143.4M | — | — | — | $24.2M | — |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
IH // BETA —
LFS // BETA —