If the first&second halves of 2006 were both bad at $3.8m,...

If the first&second halves of 2006 were both bad at $3.8m, P/E=13
then p=13x2x$3.8m/1011 shares=13x0.8c=10c for 2006

If you say in 2007 was just as bad and an extra $5m was saved in the second half by closing Mentone's manufacturing then
p=13x(2x$3.8m+$5m)/1011=13x1.2c=16c for 2007

If Nylex spend $50m on aquisitions that earn 20% on returns then that is
$50m x 0.2=$10m
that would make
(2x$3.8m) + $5m + $10m=$7.6+$5M+$10m=$22.6m for 2007
if P/E is 13
p=13x $22.6m/1011shares= 13 x 2.2c= 29c