COMP <GO>
LFS vs COE // EV/EBITDA & P/E VALUATION
LEIFRAS Co. Ltd. (NASDAQ) VS. 51Talk Online Education Group each representing 60 (Class A) (NYSE) • 15-METRIC TALLY: LFS 4
— COE 4
■ METRIC PARITY
LAST: $2.10 (0.00%) • MKT CAP: $54.9M
valuation
13.0x
LAST: $11.00 (-4.93%) • MKT CAP: $66.1M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (LFS VS. COE)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | LFS | COE | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 29.50% | 73.90% | -44.40 | COE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 26.50% | -35.00% | +61.50 | LFS | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | 13.0x | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | 4.94% | 14.41% | -9.47 | COE | /fcf-yield <GO> |
| Operating Margin | 5.30% | -15.10% | +20.40 | LFS | /operating-margins <GO> |
| Net Profit Margin | 3.70% | -17.60% | +21.30 | LFS | /net-margins <GO> |
| Revenue Growth (YoY) | — | 88.60% | — | 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 | — | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 7/9 | 5/9 | +2.00 | LFS | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 42.6 | 46.4 | -3.86 | COE | /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 | $66.1M | -$11.1M | COE | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | LFS REV | COE REV | LFS GROSS % | COE GROSS % | LFS FCF | COE FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $74.8M | $95.6M | 29.5% | 73.9% | $2.7M | $9.5M |
| FY 2024 | — | $50.7M | — | 78.0% | — | $5.5M |
| FY 2023 | — | $27.1M | — | — | — | $559.0K |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
LFS // BETA —
COE // BETA —