P/E of stock A is 12.0, P/E of stock B is 10.0. The stock A is listed

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Question:

P/E of stock A is 12.0, P/E of stock B is 10.0.

The stock A is listed and the price per share is 100 USD. The stock B is not currently traded but the Company B is applying for listing at the New York Stock Exchange. You are the underwriter of this transaction and have to identify the fair value of stock B.

Use the P/E of stock A to identify the fair value of stock B.