COMP <GO>

LGCY vs EDU // ALTMAN Z-SCORE & DEBT/EQUITY

Legacy Education Inc. (NYSE) VS. New Oriental Education & Technology Group Inc. Sponsored ADR representing 10 Ordinary Share (Cayman Islands) (NYSE) • 15-METRIC TALLY: LGCY 6 — EDU 6

▲ ALTMAN Z-SCORE & DEBT/EQUITY LEADER: LGCY

LGCY — Legacy Education Inc. SUPERIOR ROARABLE B • RQD 73/100

LAST: $9.57 (-3.33%) • MKT CAP: $126.9M

DES <GO> FA <GO> 10-K RED <GO>

balance-sheet

4.94

EDU — New Oriental Education & Technology Group Inc. Sponsored ADR representing 10 Ordinary Share (Cayman Islands) ROARABLE B- • RQD 70/100

LAST: $48.68 (-0.83%) • MKT CAP: $7.61B

DES <GO> FA <GO> 10-K RED <GO>

balance-sheet

4.92

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

INSTITUTIONAL METRIC	LGCY	EDU	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	54.60%	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	31.50%	21.30%	+10.20	LGCY	/roic <GO>
EV/EBITDA & P/E Valuation	9.9x	9.3x	+0.60	EDU	/valuation <GO>
Free Cash Flow Yield	5.46%	10.25%	-4.79	EDU	/fcf-yield <GO>
Operating Margin	15.60%	11.40%	+4.20	LGCY	/operating-margins <GO>
Net Profit Margin	11.70%	8.40%	+3.30	LGCY	/net-margins <GO>
Revenue Growth (YoY)	39.50%	15.50%	+24.00	LGCY	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	1.27%	-1.27	EDU	/dividend-safety <GO>
Altman Z-Score & Debt/Equity ACTIVE	4.94	4.92	+0.02	LGCY	/balance-sheet <GO>
Piotroski F-Score Quality	8/9	9/9	-1.00	EDU	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	45.0	26.9	+18.10	LGCY	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	0.96	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	14.1x	13.4x	+0.70	EDU	/forward-pe <GO>
Enterprise Scale & Market Cap	$126.9M	$7.61B	-$7.48B	EDU	/market-cap <GO>

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

FISCAL YEAR	LGCY REV	EDU REV	LGCY GROSS %	EDU GROSS %	LGCY FCF	EDU FCF
FY 2025	$64.2M	$5.66B	—	54.6%	$6.9M	$780.2M
FY 2024	$46.0M	$4.90B	—	55.4%	$1.2M	$654.7M
FY 2023	$35.5M	$4.31B	—	—	$1.8M	$928.5M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

LGCY // BETA —

EDU // BETA 0.96