COMP <GO>

JL vs V // RETURN ON INVESTED CAPITAL (ROIC)

J-Long Group Limited (Class A) (NASDAQ) VS. Visa Inc. (NYSE) • 15-METRIC TALLY: JL 3 — V 7

■ METRIC PARITY

LAST: $4.32 (+1.97%) • MKT CAP: $15.4M

roic

—

LAST: $410.54 (+2.48%) • MKT CAP: $733.53B

roic

32.30%

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

INSTITUTIONAL METRIC	JL	V	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	34.00%	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC) ACTIVE	—	32.30%	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	4.3x	28.9x	-24.60	JL	/valuation <GO>
Free Cash Flow Yield	20.83%	2.90%	+17.93	JL	/fcf-yield <GO>
Operating Margin	7.00%	60.00%	-53.00	V	/operating-margins <GO>
Net Profit Margin	6.50%	50.10%	-43.60	V	/net-margins <GO>
Revenue Growth (YoY)	8.10%	11.30%	-3.20	V	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.63%	-0.63	V	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	9.09	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	7/9	9/9	-2.00	V	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	43.4	65.6	-22.20	V	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	1.06	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	5.2x	34.0x	-28.80	JL	/forward-pe <GO>
Enterprise Scale & Market Cap	$15.4M	$733.53B	-$733.52B	V	/market-cap <GO>

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

FISCAL YEAR	JL REV	V REV	JL GROSS %	V GROSS %	JL FCF	V FCF
FY 2025	$42.2M	$40.00B	34.0%	—	$3.2M	$21.26B
FY 2024	$39.1M	$35.93B	28.8%	—	$6.2M	$18.33B
FY 2023	$28.4M	$32.65B	—	—	-$1.5M	$19.29B

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

JL // BETA —

V // BETA 1.06