Calculations (bad #'s).... Using the formula in the iBox.... Even at 5mil revenue (ridiculously low) 25 P/E (2.5x above avg) 325mil OS (same OS) We still get .03846 which is roughly 6.5x the current PPS Even at 1bil OS we are looking at .0125 (2x current PPS) The point is that ATLJ is undervalued, even if it misses goals and raises the OS to a billion.