The Comparable Company Analysis, or \"Comps,\" is one of the most elementary valuation techniques that are applied in finance, primarily in investment banking, equity research, and corporate finance. A relative valuation method, it compares the value of a company based on the valuations of peer companies, or comparable companies, that exist in the market. It will mainly refer to the analysis of the company being studied in contrast to its peer group, and using key financial metrics and ratios such as P/E, EV/EBITDA, among others.