COMP <GO>

KTWO vs UTMD // PIOTROSKI F-SCORE QUALITY

K2 Capital Acquisition Corporation Class A Ordinary Share (NASDAQ) VS. Utah Medical Products Inc. (NASDAQ) • 15-METRIC TALLY: KTWO 1 — UTMD 2

■ METRIC PARITY

LAST: $10.12 (+0.30%) • MKT CAP: $202.8M

piotroski-score

—

LAST: $66.80 (-2.96%) • MKT CAP: $212.7M

piotroski-score

4/9

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

INSTITUTIONAL METRIC	KTWO	UTMD	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	57.10%	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	—	26.90%	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	—	10.8x	—	TIE	/valuation <GO>
Free Cash Flow Yield	—	6.73%	—	TIE	/fcf-yield <GO>
Operating Margin	—	29.60%	—	TIE	/operating-margins <GO>
Net Profit Margin	—	—	—	TIE	/net-margins <GO>
Revenue Growth (YoY)	—	-5.80%	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	1.87%	-1.87	UTMD	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality ACTIVE	—	4/9	—	TIE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	49.4	30.1	+19.29	KTWO	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$202.8M	$212.7M	-$9.9M	UTMD	/market-cap <GO>

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

FISCAL YEAR	KTWO REV	UTMD REV	KTWO GROSS %	UTMD GROSS %	KTWO FCF	UTMD FCF
FY 2025	$0	$38.5M	—	57.1%	—	$14.3M
FY 2024	—	$40.9M	—	59.0%	—	$14.6M
FY 2023	—	$50.2M	—	—	—	$22.3M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

KTWO // BETA —

UTMD // BETA —