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)
PAR.PAthis companyParef S.A.	€22.40	-4.12×	0.5×	1.63×	-20.81×	-266.5%	55.6%	6.3%	-39.6%	-12.1%	1.0%	-0.9%	0.8×	-12.26×	0.47×	53.17×	4.6%	4	0.23	2	B-
ACAN.PAAcanthe Développement	€0.18	-7.14×	0.34×	10.32×	-53.13×	-152.8%	59.3%	-2.6%	-144.4%	-4.7%	-0.1%	-14.8%	0.01×	0.13×	-23×	1,384.5×	0.0%	5	0.98	3	B-
ARTE.PAArtea S.A.	€5.05	-2.44×	0.65×	0.7×	-41.85×	-602.7%	-5.3%	-14.4%	-28.7%	-26.7%	-3.7%	-65.1%	2.06×	-31.52×	-1.15×	0.47×	0.0%	2	-0.34	1	C-
CBSM.PASociété Centrale des Bois et des Scieries de la Manche S.A.	€8.55	9.52×	0.47×	5.43×	17.99×	492.4%	83.3%	95.4%	56.9%	4.9%	4.4%	13.6%	0.86×	11.12×	2.62×	1.92×	1.9%	6	0.52	4	A
FIPP.PAFIPP S.a.	€0.15	3.16×	0.27×	16.84×	3.1×	-116.6%	-392.6%	-489.5%	533.4%	8.5%	-6.1%	-3.6%	0.01×	0.08×	-14.54×	0.01×	0.0%	4	0.58	4	A+
VTR.PAVitura	€2.78	-3.08×	0.26×	1.06×	31.67×	-2194.5%	62.6%	54.5%	-34.4%	-8.4%	3.6%	6.2%	2.6×	28.74×	0.77×	0.08×	0.0%	5	-0.41	2	C
Peer median	—	-2.44×	0.34×	5.43×	3.1×	-152.8%	59.3%	-2.6%	-28.7%	-4.7%	-0.1%	-3.6%	0.86×	0.13×	-1.15×	0.47×	0.0%	5	0.52	3	—