COMP <GO>

PDC vs SLE // EV/EBITDA & P/E VALUATION

Perpetuals.com Ltd (NASDAQ) VS. Super League Enterprise Inc. (NASDAQ) • 15-METRIC TALLY: PDC 3 — SLE 1

■ METRIC PARITY

LAST: $2.33 (-20.20%) • MKT CAP: $18.9M

valuation

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LAST: $4.75 (-5.38%) • MKT CAP: $15.5M

valuation

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

INSTITUTIONAL METRIC	PDC	SLE	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	59.50%	40.50%	+19.00	PDC	/gross-margins <GO>
Return on Invested Capital (ROIC)	—	-35.00%	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation ACTIVE	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	-21.66%	—	—	TIE	/fcf-yield <GO>
Operating Margin	-60.00%	-60.00%	0.00	TIE	/operating-margins <GO>
Net Profit Margin	-60.00%	-60.00%	0.00	TIE	/net-margins <GO>
Revenue Growth (YoY)	-47.00%	—	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.00%	0.00	TIE	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	2/9	3/9	-1.00	SLE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	44.5	42.9	+1.57	PDC	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$18.9M	$15.5M	$3.4M	PDC	/market-cap <GO>

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

FISCAL YEAR	PDC REV	SLE REV	PDC GROSS %	SLE GROSS %	PDC FCF	SLE FCF
FY 2025	$1.6M	$11.3M	59.5%	40.5%	-$4.1M	-$10.7M
FY 2024	$3.1M	$16.2M	51.6%	37.7%	-$1.3M	-$11.5M
FY 2023	$1.1M	$0	—	—	-$2.5M	-$15.5M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

PDC // BETA —

SLE // BETA —