Being a careful investor, Ms. Smith always examines a company thoroughly before purchasing shares of its stock for investment. Ms. Smith is interested in the common stock of SBS Corp. The company is in the Industrial Product Sector. The following data are available on a website that report financial data for companies listed in the Stock Market: There were no changes in number of common stock outstanding over the two-year period. The earnings before interest and tax were RM800 thousand and RM2.05 million respectively in 2020 and 2021. The corporate tax rate is 30%. You also have gathered some data and found that the cost of capital in 2020 was 9% and has increased to 10% in 2021 . An added information from the website states that currently the average PE ratio of the Stock Market is 16 times, and the average industry PE ratio is 12 times. Evaluate the financial position and operation of S8S Corp. Give your opinion whether Ms. Sally should invest in the company