Is DSS, Inc. overvalued or undervalued?

As of 14 May 2021, the valuation grade for DSS, Inc. has moved from attractive to risky, indicating a significant downgrade in its financial outlook. The company appears to be overvalued given its current financial metrics, with a Price to Book Value of 0.43 and an EV to Sales ratio of 2.31, which are concerning in the context of its negative earnings and high debt levels. The Return on Capital Employed (ROCE) stands at a troubling -79.36%, and the Return on Equity (ROE) is even more alarming at -253.64%.
In comparison to its peers, DSS, Inc. shows stark contrasts; for instance, CompoSecure, Inc. has a P/E ratio of 18.16, while Deluxe Corp. boasts a very attractive valuation with a P/E of 7.11. This highlights the relative weakness of DSS, Inc. in its sector. Additionally, the company's stock has underperformed significantly over the past year, with a return of -39.87% compared to a 10.26% gain in the S&P 500, further reinforcing the notion that DSS, Inc. is overvalued in its current state.