COMP <GO>
WSTN vs CSPI // EV/EBITDA & P/E VALUATION
Westin Acquisition Corp Class A Ordinary Share (NASDAQ) VS. CSP Inc. (NASDAQ) • 15-METRIC TALLY: WSTN 2
— CSPI 1
■ METRIC PARITY
LAST: $10.24 (-0.15%) • MKT CAP: $82.6M
valuation
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LAST: $7.55 (-2.45%) • MKT CAP: $78.0M
valuation
—
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (WSTN VS. CSPI)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | WSTN | CSPI | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | — | 31.50% | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | — | -12.40% | — | TIE | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | — | — | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | — | 2.55% | — | TIE | /fcf-yield <GO> |
| Operating Margin | — | -5.30% | — | TIE | /operating-margins <GO> |
| Net Profit Margin | — | -0.20% | — | TIE | /net-margins <GO> |
| Revenue Growth (YoY) | — | 6.40% | — | TIE | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 1.58% | -1.58 | CSPI | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | — | 3.66 | — | 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 | 70.5 | 55.7 | +14.80 | WSTN | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | — | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | — | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $82.6M | $78.0M | $4.5M | WSTN | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | WSTN REV | CSPI REV | WSTN GROSS % | CSPI GROSS % | WSTN FCF | CSPI FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $24.5M | $58.7M | — | 31.5% | — | $1.9M |
| FY 2024 | — | $55.2M | — | 34.1% | — | $4.0M |
| FY 2023 | — | $64.6M | — | — | — | $3.9M |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
WSTN // BETA —
CSPI // BETA —