COMP <GO>

JEM vs PLCE // RETURN ON INVESTED CAPITAL (ROIC)

707 Cayman Holdings Limited (NASDAQ) VS. Children's Place Inc. (NASDAQ) • 15-METRIC TALLY: JEM 1 — PLCE 5

■ METRIC PARITY

LAST: $2.95 (-7.23%) • MKT CAP: $2.2M

roic

—

LAST: $0.42 (-8.71%) • MKT CAP: $10.2M

roic

-35.00%

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

INSTITUTIONAL METRIC	JEM	PLCE	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	19.90%	29.90%	-10.00	PLCE	/gross-margins <GO>
Return on Invested Capital (ROIC) ACTIVE	—	-35.00%	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	—	—	—	TIE	/fcf-yield <GO>
Operating Margin	-37.50%	-4.70%	-32.80	PLCE	/operating-margins <GO>
Net Profit Margin	-38.30%	-7.30%	-31.00	PLCE	/net-margins <GO>
Revenue Growth (YoY)	—	-12.80%	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.00%	0.00	TIE	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	0.96	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	1/9	4/9	-3.00	PLCE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	48.9	14.2	+34.70	JEM	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$2.2M	$10.2M	-$8.0M	PLCE	/market-cap <GO>

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

FISCAL YEAR	JEM REV	PLCE REV	JEM GROSS %	PLCE GROSS %	JEM FCF	PLCE FCF
FY 2025	$13.7M	$1.21B	19.9%	29.9%	-$1.3M	-$9.3M
FY 2024	—	$1.39B	—	33.1%	—	-$133.4M
FY 2023	—	$1.60B	—	—	—	$92.8M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

JEM // BETA —

PLCE // BETA —