## 1 Introduction
Both DCF and RIM are based on the discount to date of future economic flows, and specifically the Free Cash Flow (FCF) for the DCF method, and the net future residual income plus the capital of the firm in the case of RIM method [4]. The DCF method is essentially the actual discount of future FCF, which stands for the company cash flows that are real and effectively free and available to be applied in favor of shareholders. The nature of this model is independent from the effective payback strategy that the \begin{table}
\begin{tabular}{c c c c c} \hline \hline
**Balance Sheet** & **Income Statement** & \multicolumn{3}{c}{**Cash Flow Statement**} \\  & & **DCF** & **Value Creation** & **Options** \\ \hline Book Value & PER & Free Cash Flow & EVA & Black and Scholes \\ Adjusted Book Value & Sales & Equity Cash Flow & Economic Profit & Investment Options \\ Liquidation Value & P/EBITDA & Capital Cash Flow & Cash Valued Added & Expand the project \\ Substantial Value & BAIT & APV & CFROI. & Delay the Investment \\ \hline \hline \end{tabular}
\end{table} 
Table 1: Compilation of company valuation methods based on financial statements. company finally executes, understanding that it would always be the most adequate and profitable one for equity holders. The discount rate to be applied to FCF, and generally referred as Weighted Average Cost of Capital (WACC) [29] requires especial remark at this point. This rate, in its closed form, includes two particular sensitive parameters, namely the risk-free rate (or the expected returns of an asset that is considered risk-free) and the risk premium of the company (or the differential among expected return of the specific commodity and the risk-free asset), also called beta (\(\beta\)) [37]. Academics generally agree on the WACC closed form, although there is not a consensus on how to evaluate or estimate the mentioned specific components [30; 31]. This fact has led to a wide extend of unrelated application of value creation models. Meanwhile the RIM model is also centered on the creation of value to shareholder, but in this case it is defined as the effective accounting earnings of the year. Accounting earnings are discounted to date using the cost of equity (\(Ke\)), which is one of the components of WACC. The RIM model very much compares with DCF model, since it is based on the same idea, but it focuses on shareholders value creation, so that it is directly linked to market value. One important drawback of value creation methods is the requirement of information such as forward statements, forecast, or detailed information effectively only available for large and public companies, but rarely for private entities. In addition to the previously mentioned methods, statistical learning and Machine Learning (ML) techniques have received increasing attention in the financial field over the years [38]. Examples of these applications are the prediction of bankruptcy [39; 40], debt and credit rating classification, or follow-up analysis and pattern detection in stock-quote series [41; 42]. However, and to the best of our knowledge, no prior analysis have been effectively implemented using these techniques in the company-valuation field [43; 44]. This might be due to the relevant complexity and the large number of variables involved. Hence, we can argue that there is still room for development in terms of how statistical learning algorithms could eventually contribute to this end, as it has been the case in other relevant disciplines [45; 46]. All things considered, the main goal of this work is to analyze and propose an unbiased quantitative systematic company-valuation model [1; 47; 30; 35; 47; 48], which should be able to approximate company value based on current financial information, historical accounting records, global economy framework information, as well as market trend by sector and region.