Compute Topp Company$$s price$-$earnings $($PE$)$ ratio if its common stock has a market value of $$26\mathrm{.}18$ per share and its earnings per share $($EPS$)$ is $$4\mathrm{.}40.$

Topp's key competitor, Lower Deck, has a price$-$earnings $($PE$)$ ratio of $9\mathrm{.}5.$ For which company does the market have higher expectations of future performance?