COMP <GO>

WFCF vs OWLS // DIVIDEND YIELD & FCF PAYOUT SAFETY

Where Food Comes From Inc. (NASDAQ) VS. OBOOK Holdings Inc. (Class A) (NASDAQ) • 15-METRIC TALLY: WFCF 1 — OWLS 1

■ METRIC PARITY

LAST: $16.21 (-1.34%) • MKT CAP: $81.8M

dividend-safety

0.00%

LAST: $2.45 (0.00%) • MKT CAP: $92.7M

dividend-safety

0.00%

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

INSTITUTIONAL METRIC	WFCF	OWLS	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	38.20%	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	15.60%	—	—	TIE	/roic <GO>
EV/EBITDA & P/E Valuation	58.8x	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	1.77%	—	—	TIE	/fcf-yield <GO>
Operating Margin	4.80%	—	—	TIE	/operating-margins <GO>
Net Profit Margin	6.20%	—	—	TIE	/net-margins <GO>
Revenue Growth (YoY)	-3.30%	—	—	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	17.39	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	6/9	—	—	TIE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	68.6	23.1	+45.50	WFCF	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	49.6x	—	—	TIE	/forward-pe <GO>
Enterprise Scale & Market Cap	$81.8M	$92.7M	-$10.9M	OWLS	/market-cap <GO>

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

FISCAL YEAR	WFCF REV	OWLS REV	WFCF GROSS %	OWLS GROSS %	WFCF FCF	OWLS FCF
FY 2025	$24.9M	—	38.2%	—	$1.5M	—
FY 2024	$25.7M	—	41.0%	—	$2.6M	—
FY 2023	$25.1M	—	—	—	$2.8M	—

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

WFCF // BETA —

OWLS // BETA —