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Today the common stock of Gresham Technology closed at $26.80 per share, down $0.40 from yesterday If the company has 37 million shares outstanding and

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Today the common stock of Gresham Technology closed at $26.80 per share, down $0.40 from yesterday If the company has 37 million shares outstanding and annual earnings of $8.2 million, what is its P/E ratio today? What was its P/E ratio yesterday? The company's P/E ratio today is (Round to two decimal places.)

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