I expect that the content of this post will be that which the SFP in business development of the potential acquirers of Elite will be discussing and analyzing. All the noise about p/s fails to understand the dramatic impact the fundamentals have on the decisions that will drive this company forward and toward their acquisition. Let's be clear, the SFP in big pharma will consider the market size and growth, both in the US and worldwide, based on demographic changes, as well as improved healthcare offering medical and dental surgeries that improve life while necessitating IR meds to aid in pain management. In short, Elite is one of the companies they have on their short list, merely waiting for proof of concept...because the SFP get paid big bucks to find these little nuggets that cost little in comparison to the incremental financial benefit their company will derive due to synergies and the application of an existing value chain.