COMP <GO>
NC vs AREC // EV/EBITDA & P/E VALUATION
NACCO Industries Inc. (NYSE) VS. American Resources Corporation (Class A) (NASDAQ) • 15-METRIC TALLY: NC 6
— AREC 0
■ METRIC PARITY
LAST: $35.73 (+2.06%) • MKT CAP: $269.6M
valuation
3.5x
LAST: $1.27 (+4.51%) • MKT CAP: $136.4M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (NC VS. AREC)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | NC | AREC | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 13.90% | — | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | 4.60% | -14.00% | +18.60 | NC | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | 3.5x | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | 0.85% | — | — | TIE | /fcf-yield <GO> |
| Operating Margin | 7.90% | — | — | TIE | /operating-margins <GO> |
| Net Profit Margin | 6.30% | — | — | TIE | /net-margins <GO> |
| Revenue Growth (YoY) | 16.60% | — | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 2.72% | 0.00% | +2.72 | NC | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 2.30 | 0.20 | +2.10 | NC | /balance-sheet <GO> |
| Piotroski F-Score Quality | 6/9 | 4/9 | +2.00 | NC | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 46.8 | 34.0 | +12.82 | NC | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 12.9x | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $269.6M | $136.4M | $133.3M | NC | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | NC REV | AREC REV | NC GROSS % | AREC GROSS % | NC FCF | AREC FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $277.2M | $0 | 13.9% | — | $2.3M | — |
| FY 2024 | $237.7M | $34.1K | — | — | -$32.4M | -$22.3M |
| FY 2023 | $214.8M | $11.8M | — | — | $54.5M | -$19.5M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
NC // BETA —
AREC // BETA —