If there's little correlation between DLOM and revenues or profits, why sort FMV Opinions data by those financial factors at all?

The FMV Opinions Restricted Stock Study, sold by BVResources, suggests that appraisers use financial screens to select restricted stock data in cases where there aren't comparable companies in the database.   But, it turns out there is little correlation between size or other financial indicators and the resulting discounts.   Should you therefore skip these screens?   Both Linda Trugman and Kevin Yeanoplos say no--the screens are still valuable.   Linda feels the screens help because you're still matching your data set to the subject company.