Industry Analysis and Benchmark (peer) Analysis by comparing your company, A company with B company and Industry. 17.

	Company A	Company B	Industry
P/E	11.8953x	-1.40x	14.20x

Bench (Peer) Analysis: P/E of Company A is greater than that of Company B.

Industry Analysis: P/E of company A is less than the Industry average.

P/E of Company A is much better than that of company B but it is still less than the Industry average. So, Company A need to improve below the Industry average.

18.

	Company A	Company B	Industry
M/B	1.5584x	0.46x	2.40x

Bench (Peer) Analysis: M/B of Company A is greater than that of Company B.

Industry Analysis: M/B of company A is less than the Industry average.

M/B of Company A is not as good as company B but it is still less than the Industry average. So, Company A need to reduce.

19.

	Company A	Company B	Industry
ROE	13.10%	-33%	18.2%

Bench (Peer) Analysis: ROE of Company A is greater than that of Company B.

Industry Analysis: ROE of company A is less than the Industry average.

ROE of Company A is much better than that of company B but it is still less than the Industry average. So, Company A need to improve below the Industry average.