COMP <GO>
LFS vs IH // FORWARD P/E MULTIPLE
LEIFRAS Co. Ltd. (NASDAQ) VS. iHuman Inc. each representing five (Class A) (NYSE) • 15-METRIC TALLY: LFS 2
— IH 10
▲ FORWARD P/E MULTIPLE LEADER: IH
LAST: $2.10 (0.00%) • MKT CAP: $54.9M
forward-pe
18.2x
LAST: $1.18 (+1.72%) • MKT CAP: $60.3M
forward-pe
4.1x
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (LFS VS. IH)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | LFS | IH | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 29.50% | 67.90% | -38.40 | IH | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 26.50% | 85.00% | -58.50 | IH | /roic <GO> |
| EV/EBITDA & P/E Valuation | 13.0x | 3.2x | +9.80 | IH | /valuation <GO> |
| Free Cash Flow Yield | 4.94% | 12.17% | -7.23 | IH | /fcf-yield <GO> |
| Operating Margin | 5.30% | 8.30% | -3.00 | IH | /operating-margins <GO> |
| Net Profit Margin | 3.70% | 11.80% | -8.10 | IH | /net-margins <GO> |
| Revenue Growth (YoY) | — | -8.70% | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 9.27% | -9.27 | IH | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 5.32 | 2.30 | +3.02 | LFS | /balance-sheet <GO> |
| Piotroski F-Score Quality | 7/9 | 6/9 | +1.00 | LFS | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 42.6 | 52.6 | -10.05 | IH | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple ACTIVE | 18.2x | 4.1x | +14.10 | IH | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $54.9M | $60.3M | -$5.4M | IH | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | LFS REV | IH REV | LFS GROSS % | IH GROSS % | LFS FCF | IH FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $74.8M | $115.4M | 29.5% | 67.9% | $2.7M | $7.3M |
| FY 2024 | — | $126.3M | — | 69.4% | — | $8.0M |
| FY 2023 | — | $143.4M | — | — | — | $24.2M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
LFS // BETA —
IH // BETA —