I think that perhaps you should run the numbers. A P/E of just 10 times earnings is certainly a very conservative figure so, for the stock to be worth $0.035/share with 355,000,000 shares outstanding how much annual PROFIT (not revenue) does ICPA really need to have to maintain that price???? If $0.035 represents 10 times earnings, that would be $0.0035 earnings per share. So, with 355,000,000 shares outstanding how much annual profit do they need?