ONCI's OS is aound 4 B...that's all that counts. ONCI will be a dead company after the transition so it's AS is immaterial.
There is no method to prove a company is undervalued - it is valued at what people will pay for the stock, regardless of how many times people say it is undervalued. If it's undervalued, it's stock price will rise. None of us are in a position to assert that it is undervalued, which should be obvious from the share price now. After a company is profitable, then new rules come into paly regarding company value, such as earnings per share. To date, there is NO EPS, because there is no profit. So it remains valued at its market cap.