Company	Price	Valuation					Profitability					Cash & leverage					Quality				Rating
		P/E	P/B	P/S	EV / EBITDA	DCF upside	Gross margin	Operating margin	Net margin	ROE	ROIC	FCF yield	Debt / equity	Net debt / EBITDA	Interest coverage	Current ratio	Dividend yield	Piotroski (0-9)	Altman Z	Rating score (1-5)
APT.WAthis companyApator S.A.	PLN 24.50	8.53×	1.04×	0.56×	5.5×	-17.2%	25.4%	6.2%	6.6%	12.2%	9.2%	8.1%	0.21×	0.82×	8.77×	1.51×	2.6%	7	2.63	5	S-
ELT.WAElektrotim S.A.	PLN 60.75	15.81×	3.32×	0.79×	9.92×	3.6%	11.9%	7.1%	5.0%	21.0%	18.9%	-1.2%	0.09×	0×	9.8×	1.8×	5.5%	5	7.32	4	A
RLP.WARelpol S.A.	PLN 5.74	-34.5×	0.56×	0.49×	17.53×	43.9%	14.9%	-1.3%	-1.4%	-1.6%	-1.2%	4.9%	0.21×	4.63×	-1.59×	2.88×	0.0%	7	2.7	3	B
SON.WASonel S.A.	PLN 12.55	19.93×	1.73×	0.99×	7.78×	79.9%	19.8%	6.0%	4.9%	8.7%	9.5%	11.8%	0.01×	-0.77×	17.29×	3.62×	6.3%	6	4.85	4	A
Peer median	—	15.81×	1.73×	0.79×	9.92×	43.9%	14.9%	6.0%	4.9%	8.7%	9.5%	4.9%	0.09×	0×	9.8×	2.88×	5.5%	6	4.85	4	—