COMP <GO>
LFS vs AACG // FREE CASH FLOW YIELD
LEIFRAS Co. Ltd. (NASDAQ) VS. ATA Creativity Global (NASDAQ) • 15-METRIC TALLY: LFS 8
— AACG 1
▲ FREE CASH FLOW YIELD LEADER: LFS
LAST: $2.08 (-0.95%) • MKT CAP: $54.9M
fcf-yield
4.94%
LAST: $0.65 (-0.08%) • MKT CAP: $44.5M
fcf-yield
-5.50%
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (LFS VS. AACG)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | LFS | AACG | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 29.50% | 48.60% | -19.10 | AACG | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 26.50% | -35.00% | +61.50 | LFS | /roic <GO> |
| EV/EBITDA & P/E Valuation | 13.0x | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield ACTIVE | 4.94% | -5.50% | +10.44 | LFS | /fcf-yield <GO> |
| Operating Margin | 5.30% | -23.90% | +29.20 | LFS | /operating-margins <GO> |
| Net Profit Margin | 3.70% | -17.90% | +21.60 | LFS | /net-margins <GO> |
| Revenue Growth (YoY) | — | 4.40% | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.00% | 0.00 | TIE | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 5.32 | 0.20 | +5.12 | LFS | /balance-sheet <GO> |
| Piotroski F-Score Quality | 7/9 | 4/9 | +3.00 | LFS | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 44.3 | 42.0 | +2.30 | LFS | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 18.2x | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $54.9M | $44.5M | $10.4M | LFS | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | LFS REV | AACG REV | LFS GROSS % | AACG GROSS % | LFS FCF | AACG FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $74.8M | $38.3M | 29.5% | 48.6% | $2.7M | -$2.4M |
| FY 2024 | — | $36.7M | — | 52.7% | — | -$3.2M |
| FY 2023 | — | $31.2M | — | — | — | $1.2M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
LFS // BETA —
AACG // BETA —