COMP <GO>
JEM vs JL // ALTMAN Z-SCORE & DEBT/EQUITY
707 Cayman Holdings Limited (NASDAQ) VS. J-Long Group Limited (Class A) (NASDAQ) • 15-METRIC TALLY: JEM 1
— JL 5
■ METRIC PARITY
LAST: $3.18 (+8.90%) • MKT CAP: $2.2M
balance-sheet
—
LAST: $4.32 (+1.97%) • MKT CAP: $15.4M
balance-sheet
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (JEM VS. JL)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | JEM | JL | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 19.90% | 34.00% | -14.10 | JL | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | — | — | — | TIE | /roic <GO> |
| EV/EBITDA & P/E Valuation | — | 4.3x | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | — | 20.83% | — | TIE | /fcf-yield <GO> |
| Operating Margin | -37.50% | 7.00% | -44.50 | JL | /operating-margins <GO> |
| Net Profit Margin | -38.30% | 6.50% | -44.80 | JL | /net-margins <GO> |
| Revenue Growth (YoY) | — | 8.10% | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.00% | 0.00 | TIE | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity ACTIVE | — | — | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 1/9 | 7/9 | -6.00 | JL | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 48.9 | 43.4 | +5.50 | JEM | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | 5.2x | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $2.2M | $15.4M | -$13.2M | JL | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | JEM REV | JL REV | JEM GROSS % | JL GROSS % | JEM FCF | JL FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $13.7M | $42.2M | 19.9% | 34.0% | -$1.3M | $3.2M |
| FY 2024 | — | $39.1M | — | 28.8% | — | $6.2M |
| FY 2023 | — | $28.4M | — | — | — | -$1.5M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
JEM // BETA —
JL // BETA —