NXT: One of the big potential risers of 2006? 3M & others could make it happen

Here is my effort on the financials:- 2006 Royalties 2.1m(1.369m 2005) based on sales of 8m speakers a 55% uplift over 2005 at 26p per speaker i.e. $0.45 @1.73 ;last year $0.50 at 1.86 - CEO indicated at AGM average price 2006 'slightly less' than 2005.Licensing and consulting £1.9m (1.525m 2005) total income £4m - Expenses £7m (£8.441 2005) based on indicated cost savings of £1.5m - £2m. Net loss £3m additional speaker sales required to break even @ 26p approx 11.5m therefore total speaker sales required 19.5m. Thereafter you can put your own figure on additional sales - eg £2m profit(nil tax, losses carried forward £57.4)
gives p/e 30x @ 65.5p. to reach this position on current info would require speaker sales of approx 25m and increase of 400% over 2005.
I am not sensitive please say what you think. I do find this kind of exercise useful, however difficult, to rationalise my perspective. I am a LTH - DYOR.