If you have the picture of the comparative ROE that does not show a clear winner (as per the link https://i.postimg.cc/XvtJhw9P/ORNA-New-Toyo.png), would by consider ORNA as a company for further investigation? My screening process is to compare the historical ROE with those of my reference companies. The reference companies are those that I have done detailed analysis. I figured that if a target company ROE does better than my reference, it is worth a deeper look. But what happens if it looks like the ORNA case? I have shared the details of one of my references – New Toyo but have not done so for Canone. Refer to the following for New Toyo https://www.i4value.asia/2022/03/has-new-toyo-move-beyond-being-cigar.html#more