COMP <GO>

SUGP vs V // FREE CASH FLOW YIELD

SU Group Holdings Limited (Class A) (NASDAQ) VS. Visa Inc. (NYSE) • 15-METRIC TALLY: SUGP 0 — V 7

■ METRIC PARITY

LAST: $1.60 (0.00%) • MKT CAP: $2.6M

fcf-yield

—

LAST: $410.54 (+2.48%) • MKT CAP: $733.53B

fcf-yield

2.90%

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

INSTITUTIONAL METRIC	SUGP	V	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	16.00%	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	—	32.30%	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	—	28.9x	—	TIE	/valuation <GO>
Free Cash Flow Yield ACTIVE	—	2.90%	—	TIE	/fcf-yield <GO>
Operating Margin	-10.40%	60.00%	-70.40	V	/operating-margins <GO>
Net Profit Margin	-9.60%	50.10%	-59.70	V	/net-margins <GO>
Revenue Growth (YoY)	5.50%	11.30%	-5.80	V	/revenue-growth <GO>
Dividend Yield & FCF Payout Safety	0.00%	0.63%	-0.63	V	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	9.09	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	2/9	9/9	-7.00	V	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	28.1	65.6	-37.52	V	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	1.06	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	—	34.0x	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$2.6M	$733.53B	-$733.53B	V	/market-cap <GO>

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

FISCAL YEAR	SUGP REV	V REV	SUGP GROSS %	V GROSS %	SUGP FCF	V FCF
FY 2025	$24.7M	$40.00B	16.0%	—	-$2.2M	$21.26B
FY 2024	$23.4M	$35.93B	26.1%	—	$1.4M	$18.33B
FY 2023	$20.9M	$32.65B	—	—	-$1.7M	$19.29B

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

SUGP // BETA —

V // BETA 1.06