COMP <GO>

EFSI vs CMTV // EV/EBITDA & P/E VALUATION

Eagle Financial Services Inc (NASDAQ) VS. Community Bancorp. (NASDAQ) • 15-METRIC TALLY: EFSI 3 — CMTV 3

■ METRIC PARITY

LAST: $45.94 (+1.41%) • MKT CAP: $246.8M

valuation

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LAST: $42.91 (+2.18%) • MKT CAP: $235.2M

valuation

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

INSTITUTIONAL METRIC	EFSI	CMTV	SPREAD (A - B)	ADVANTAGE	DEDICATED URL
Gross Profit Margin	—	—	—	TIE	/gross-margins <GO>
Return on Invested Capital (ROIC)	4.30%	14.90%	-10.60	CMTV	/roic <GO>
EV/EBITDA & P/E Valuation ACTIVE	—	—	—	TIE	/valuation <GO>
Free Cash Flow Yield	9.77%	6.46%	+3.31	EFSI	/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	2.45%	1.68%	+0.77	EFSI	/dividend-safety <GO>
Altman Z-Score & Debt/Equity	—	—	—	TIE	/balance-sheet <GO>
Piotroski F-Score Quality	4/9	4/9	0.00	TIE	/piotroski-score <GO>
Options Implied Move & Put/Call Skew	—	—	—	TIE	/options-implied-move <GO>
RSI-14 & 200D SMA Momentum	49.4	50.9	-1.50	CMTV	/rsi-technicals <GO>
10Y Yield & FRED Macro Beta	—	—	—	TIE	/macro-sensitivity <GO>
Forward P/E Multiple	28.2x	12.9x	+15.30	CMTV	/forward-pe <GO>
Enterprise Scale & Market Cap	$246.8M	$235.2M	$11.6M	EFSI	/market-cap <GO>

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

FISCAL YEAR	EFSI REV	CMTV REV	EFSI GROSS %	CMTV GROSS %	EFSI FCF	CMTV FCF
FY 2025	$793.2M	$540.8M	—	—	$24.3M	$15.3M
FY 2024	$783.8M	$524.6M	—	—	$17.7M	$15.0M
FY 2023	$44.4M	$60.4M	—	—	$6.9M	$14.9M

FRED MACRO REGIME CORRELATION COMPARISON PEARSON r

EFSI // BETA —

CMTV // BETA —