可以详细解释一下吗

问题如下：

Question

• Statement 1: Insights from the method of comparables based on forecasted fundamentals cannot be incorporated in explaining valuation differences, because we rarely find exact comparables.

• Statement 2: We can use the method of comparables based on forecasted fundamentals, which involves forecasting the company’s fundamentals rather than making comparisons with other companies.

Which of the above statements is correct?

An analyst makes the following statements to explain the use of fundamentals in comparables:

选项：

A.A.Statement 1 only B.B.Statement 2 only C.C.Both Statement 1 and Statement 2

解释：

• evaluate a stock by the method of comparables and explain the importance of fundamentals in using the method of comparables