My pleasure! I've spent the better part of the last decade doing this stuff and I appreciate how hard it is to find resources on it, so thought I'd share since you mentioned you were interested in learning
See PDF page 14. Note the lines called "Composite P / NTM EPS" which they built as a blend of American Eagle's, Tilly's and Zumiez's P/E multiple, which are companies X, Y and Z in my comment above (for some reason they gave AE double the weight which is unusual) and compared it to Heat's P/E multiple (Heat was the codename for retailer Rue21, or hypothetical company W in my example above)
