Assume that your superior requests that you estimate the equity intrinsic value of CGI Group Inc. using PE ratios for comparable companies-CGI Group is one of the world's largest information technology and business process services companies. The following online data are available from various companies

Ticker	Market Cap ($mi)	Forward PE	EPS 5-Year Historical Growth Rate	ROE (T4Q)	Debt-to-Equity (Prior Q)
GIB	-	-	20.65%	15.99%	0.73
EQIX	$9,380	33.30	7.72%	3.84%	1.61
JCOM	2,310	13.31	11.60%	16.53%	0.35
XXIA	933	13.03	60.34%	4.68%	0.40
QNST	294	14.40	(15.91)%	(18.89)%	0.36
VOCS	269	33.09	(24.05)%	(12.57)%	0.01
NTES	8,650	9.86	26.59%	24.86%	0.05
ULTI	4,740	67.40	47.25%	16.86%	0.04
DMD	498	26.43	9.50%	(0.81)%	0.10
DRIV	554	29.06	(17.73)%	(4.44)%	0.75

a). Identify the set of companies you plan to use as comparable. (Hint: Consider each company on the basis of profitability, growth, and financial risk.)

b). Estimate the equity intrinsic value of CGI Group. Its earnings estimate is $867 million.

c). Prepare a memorandum to your superior identifying any issues that you believe should be considered before using the equity intrinsic value from part b for business decisions.