Ketema, Incorporated is a manufacturer of electronic instruments. Use the following information on Ketema and five other similar companies to value Ketema, Incorporated on December 31, 2021. Ketema, Incorporated, 2021 ($ millions) Net income $ 66.10 Number of common shares (millions) 32.82 Earnings before interest and tax $ 112.30 Tax rate 22% Book value of equity $ 335.10 Book value of interest-bearing debt $ 470.80 Comparison of Ketema, Incorporated with Comparable Companies Ketema Aloha Electric Butler