Sino Agro Food Inc (fka SIAF)

[viking86]

I think you miscalculated the eps. First the WAOS for Q4 is more like 88m, not 100m, assuming S retired 7m Pref shares before the year ended. So if the NI is 25m as you assume, the eps for Q4 is 28c. But that's just one quarter. For the year the eps would be about 0.72. The PE is based on the annual eps, not the quarterly.