COMP <GO>

SID vs ROCK // DIVIDEND YIELD & FCF PAYOUT SAFETY

Companhia Siderurgica Nacional S.A. (NYSE) VS. Gibraltar Industries Inc. (NASDAQ) • 15-METRIC TALLY: SID 0 — ROCK 2

■ METRIC PARITY

LAST: $0.78 (-3.03%) • MKT CAP: $1.03B

dividend-safety

0.00%

LAST: $40.33 (+5.22%) • MKT CAP: $1.20B

dividend-safety

0.00%

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

INSTITUTIONAL METRIC	SID	ROCK	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	26.90%	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	—	11.60%	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	—	6.7x	—	TIE	/valuation <GO>
Free Cash Flow Yield	—	10.07%	—	TIE	/fcf-yield <GO>
Operating Margin	—	10.80%	—	TIE	/operating-margins <GO>
Net Profit Margin	—	-3.90%	—	TIE	/net-margins <GO>
Revenue Growth (YoY)	—	11.00%	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety ACTIVE	0.00%	0.00%	0.00	TIE	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	—	7/9	—	TIE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	28.5	52.6	-24.11	ROCK	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$1.03B	$1.20B	-$162.9M	ROCK	/market-cap <GO>

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

FISCAL YEAR	SID REV	ROCK REV	SID GROSS %	ROCK GROSS %	SID FCF	ROCK FCF
FY 2025	—	$1.14B	—	26.9%	—	$120.6M
FY 2024	—	$1.02B	—	29.5%	—	$156.9M
FY 2023	—	$1.05B	—	—	—	$218.5M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

SID // BETA —

ROCK // BETA —