$UPIN trades like a dog right now. $1M market cap is difficult to manage most days. Begs the question of what it should trade at.
$3.3M 2020 Revenue. Probably at least $3.7M 2021 Revenue, best year ever and still growing. To throw a 3 P/S multiplier isn't unjustified, especially with the new Elie Tahari contract, the denim factory, etc.
I think a real, objective case for a $10M market cap is justified.