COMP <GO>

PN vs CGTL // FORWARD P/E MULTIPLE

PN Smart Energy Limited (Class A) (NASDAQ) VS. Creative Global Technology Holdings Limited (Class A) (NASDAQ) • 15-METRIC TALLY: PN 6 — CGTL 1

■ METRIC PARITY

PN — PN Smart Energy Limited (Class A) ROARABLE C- • RQD 59/100

LAST: $2.29 (-2.97%) • MKT CAP: $33.8M

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

forward-pe

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CGTL — Creative Global Technology Holdings Limited (Class A) ROARABLE D- • RQD 38/100

LAST: $2.45 (-9.93%) • MKT CAP: $4.2M

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

forward-pe

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

INSTITUTIONAL METRIC	PN	CGTL	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	10.00%	10.80%	-0.80	CGTL	/gross-margins <GO>
Return on Invested Capital (ROIC)	—	—	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	7.13%	—	—	TIE	/fcf-yield <GO>
Operating Margin	-4.00%	-60.00%	+56.00	PN	/operating-margins <GO>
Net Profit Margin	-4.30%	-60.00%	+55.70	PN	/net-margins <GO>
Revenue Growth (YoY)	27.00%	-40.60%	+67.60	PN	/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	4/9	1/9	+3.00	PN	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	39.7	35.3	+4.44	PN	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple ACTIVE	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$33.8M	$4.2M	$29.6M	PN	/market-cap <GO>

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

FISCAL YEAR	PN REV	CGTL REV	PN GROSS %	CGTL GROSS %	PN FCF	CGTL FCF
FY 2025	$63.3M	$21.2M	10.0%	10.8%	$2.4M	-$4.8M
FY 2024	$49.9M	$35.6M	13.1%	17.8%	$1.4M	-$3.5M
FY 2023	$50.8M	$50.3M	—	—	$549.3K	$4.9M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

PN // BETA —

CGTL // BETA —