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)
VLS.MIthis companyValsoia S.p.A.	€10.90	14.8×	1.28×	1.01×	8.6×	13.3%	7.8%	9.3%	6.8%	8.7%	6.8%	-2.8%	0.16×	0.14×	0×	1.25×	3.5%	6	2.84	4	A-
ABTG.MIAlfio Bardolla Training Group S.p.A.	€0.70	-83×	2.13×	0.48×	7.36×	203.9%	3.9%	0.8%	-0.6%	-2.6%	-2.6%	-21.0%	0.46×	1.03×	11.37×	1.33×	0.0%	2	0.34	2	B-
CLI.MICentrale del Latte d'Italia S.p.A.	€3.89	14.61×	0.91×	0.19×	4.08×	2794.1%	19.9%	1.7%	1.3%	6.3%	2.4%	35.7%	1.15×	0.96×	2.34×	0.9×	0.0%	8	1.56	3	B-
FF.MIFine Foods & Pharmaceuticals N.T.M. S.p.A.	€6.06	23.95×	1.82×	0.97×	8.79×	467.9%	14.1%	6.1%	4.0%	7.5%	5.0%	-1.2%	0.65×	1.44×	5.02×	1.75×	1.4%	3	1.53	1	C-
GMS.MIGiocamondo Study S.r.l.	€1.31	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
ORS.MIOrsero S.p.A.	€14.32	11.66×	1.25×	0.2×	5.17×	244.4%	9.0%	2.7%	1.7%	10.7%	7.8%	10.6%	0.61×	1.07×	4.02×	1.25×	3.0%	5	2.93	4	A-
Peer median	—	13.13×	1.54×	0.34×	6.27×	356.1%	11.5%	2.2%	1.5%	6.9%	3.7%	4.7%	0.63×	1.05×	4.52×	1.29×	0.7%	4	1.54	3	—