A portfolio manager manages a fund and reviews the following information about equities held in the fund:

| Forward P/E | Earnings Growth Forecast |

|-------------|--------------------------|

| Company A | 10 | 12.2% |

| Company B | 12 | 10.5% |

| Company C | 9 | 11.3% |

The companies are in the same industry with substantially similar operating and financial profiles. Which company is most likely overvalued?