COMP <GO>

ISBA vs FUNC // REVENUE GROWTH (YOY)

Isabella Bank Corporation (NASDAQ) VS. First United Corporation (NASDAQ) • 15-METRIC TALLY: ISBA 5 — FUNC 2

■ METRIC PARITY

LAST: $39.69 (+0.84%) • MKT CAP: $302.8M

revenue-growth

—

LAST: $46.02 (+0.42%) • MKT CAP: $297.0M

revenue-growth

4.00%

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

INSTITUTIONAL METRIC	ISBA	FUNC	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	8.20%	12.00%	-3.80	FUNC	/roic <GO>
EV/EBITDA & P/E Valuation	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	7.71%	5.19%	+2.52	ISBA	/fcf-yield <GO>
Operating Margin	—	—	—	TIE	/operating-margins <GO>
Net Profit Margin	—	68.00%	—	TIE	/net-margins <GO>
Revenue Growth (YoY) ACTIVE	—	4.00%	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	2.67%	2.01%	+0.66	ISBA	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	5/9	4/9	+1.00	ISBA	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	61.7	58.9	+2.80	ISBA	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	14.9x	11.3x	+3.60	FUNC	/forward-pe <GO>
Enterprise Scale & Market Cap	$302.8M	$297.0M	$5.8M	ISBA	/market-cap <GO>

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

FISCAL YEAR	ISBA REV	FUNC REV	ISBA GROSS %	FUNC GROSS %	ISBA FCF	FUNC FCF
FY 2025	$0	$18.4M	—	—	$23.3M	$15.4M
FY 2024	$0	$17.7M	—	—	$17.5M	$20.4M
FY 2023	$0	$16.7M	—	—	$24.2M	$22.5M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

ISBA // BETA —

FUNC // BETA —