Valuemind VPHM, There are a lot of messages here about this. I will give a short answer. 79M revenue I believe is way low, mostly because they raised the price of Vanocin 26%. The debt is in the process of rapidly going away. I believe in next 12 months $1.00 earnings is achievable because the 26% hike greatly affects bottom line. I think a PE of 20 if quarters comes out that way is a good guess. sam