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)
ART.MCthis companyArteche Lantegi Elkartea, S.A.	€26.80	28.61×	11.53×	2.54×	16.68×	-9.4%	25.0%	13.0%	8.9%	40.5%	20.0%	1.8%	1.27×	0.91×	7.05×	1.21×	0.7%	5	4.05	3	B+
ACS.MCACS, Actividades de Construcción y Servicios, S.A.	€88.60	22.99×	4.54×	0.44×	10.68×	100.9%	9.3%	2.9%	1.9%	19.7%	4.4%	10.5%	3.34×	1.65×	1.63×	1.16×	1.9%	6	1.68	3	B
ANA.MCAcciona, S.A.	€221.20	12.61×	2.15×	0.5×	6.46×	-626.1%	53.8%	8.5%	4.0%	17.1%	5.6%	3.7%	2.89×	2.89×	2.56×	1.19×	3.5%	7	1.13	2	C
ELE.MCEndesa, S.A.	€44.30	14.59×	3.81×	1.54×	8.12×	-50.1%	33.4%	16.8%	10.5%	25.8%	9.2%	6.8%	1.28×	2.01×	8.18×	0.93×	4.3%	7	1.87	4	A-
ENO.MCElecnor, S.A.	€31.50	18.66×	2.2×	0.47×	6.27×	-109.6%	16.4%	4.8%	2.5%	11.7%	11.3%	18.1%	0.33×	-0.68×	5.03×	1.05×	13.2%	8	2.55	4	A-
FEFER.MCFerrovial N.V.	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Peer median	—	16.62×	3×	0.49×	7.29×	-79.8%	24.9%	6.7%	3.2%	18.4%	7.4%	8.7%	2.09×	1.83×	3.8×	1.11×	3.9%	7	1.77	4	—