yes, if you take an eps of $1. But if you take an eps of $1.40 by Mid May 2014 including the result of Q1'14 which will have been reported by Mid May'14, a PPS of 1.4 x 3.99= $5.58 still falls in Catogory A, which plays even more into your reasoning. That's 8.6x today's value, so an A is no means a conservative guess.
Shows what a bomb we have here even if just half of the plan is executed.
Even a PPS of 3.99 falls into your A category.