Here's some clarification:
MC means market cap
PS means Price to Sales ratio
It looks to me like a Price to Sales ratio of 2 is reasonable, if not quite low given the types of materials they are providing, using the link I included.
Assuming revenues will be $12 million based on prior projections a PS of 2 would mean a market cap of $24 (12x2) - which would be a price of around .25 which is about a 25 bagger from the current market cap of just under $1m
PE and PS are metrics commonly used to value growth companies. They are both used and it is an inexact science. A PE of 10 is possibly way too low too, but I don't have their numbers from past years to know for sure.
In the OTC these calculations mean far less - any company with a float as low as the one here can go banannas, but investors often like some metrics to at least have a sense of whether they are likely to make money or not.
The other quotes I provided give some perspective on what they are trying to do.
I hope this was more helpful than my original post. Best to you!
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