$\backslash$table$[[3)],[],[\backslash$table$[[$Firms$]]],[\backslash$table$[[$P$/$B$,$ROE $(\%),],[$A$,1\mathrm{.}8,25],[$B$,2,32],[$C$,2\mathrm{.}2,28],[$D$,3,60]]]]$

The four firms are operating in chemical industry, In the table above, $\frac{P}{B}$ ratios, and ROE $($return on equity$)$ related with the firms are given. According to the relative valuation, make your comments about A and D firms.