COMP <GO>

SRBK vs RBKB // RETURN ON INVESTED CAPITAL (ROIC)

SR Bancorp Inc. (NASDAQ) VS. Rhinebeck Bancorp Inc. (NASDAQ) • 15-METRIC TALLY: SRBK 2 — RBKB 5

▲ RETURN ON INVESTED CAPITAL (ROIC) LEADER: RBKB

LAST: $18.97 (+0.64%) • MKT CAP: $150.5M

roic

2.70%

LAST: $12.85 (+0.16%) • MKT CAP: $200.9M

roic

7.30%

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

INSTITUTIONAL METRIC	SRBK	RBKB	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC) ACTIVE	2.70%	7.30%	-4.60	RBKB	/roic <GO>
EV/EBITDA & P/E Valuation	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	2.81%	5.42%	-2.61	RBKB	/fcf-yield <GO>
Operating Margin	—	—	—	TIE	/operating-margins <GO>
Net Profit Margin	—	—	—	TIE	/net-margins <GO>
Revenue Growth (YoY)	—	—	—	TIE	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.30%	0.00%	+0.30	SRBK	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	4/9	5/9	-1.00	RBKB	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	52.2	49.4	+2.80	SRBK	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	27.2x	18.6x	+8.60	RBKB	/forward-pe <GO>
Enterprise Scale & Market Cap	$150.5M	$200.9M	-$50.5M	RBKB	/market-cap <GO>

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

FISCAL YEAR	SRBK REV	RBKB REV	SRBK GROSS %	RBKB GROSS %	SRBK FCF	RBKB FCF
FY 2025	$0	$0	—	—	$4.2M	$10.9M
FY 2024	$0	$0	—	—	-$2.8M	$7.7M
FY 2023	$0	$0	—	—	$2.3M	$7.0M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

SRBK // BETA —

RBKB // BETA —