I don't think market cap is the right way to compare either but I'll grant you that the number are all relative. FYI, Groupon's loss / share is higher than JBI's ... if that's any measure. $400 million is about 250% of their annual losses. $10m is about 80% of JBI's annual losses.
Anyway, I was joint pointing out how mundane an issue I think the SEC suit really is to both the 1) legitimacy of JBI as a business, and 2) the likelihood of future success (as I'm sure it will prove to be for Groupon too)