Lev20's point is that value assigned to each NEU share, for the...

Lev20's point is that value assigned to each NEU share, for the amount of money the company actually earns, indicates a P/E ration of ~19. That is:
-$100m net income (that's a little more than what NEU actually forecast for this year) divided by their 127m shares = 80c. Multiply 80c by a P/E ratio of 19 and you get $15 (roughly the price of an NEU share).

So the encouraging thing for BOT would be that in relation to its SP and likely +$100m net income (based on actual sales in Japan so far):
-$100m net income divided by 1.6b shares = 6c. Multiply that by a P/E ratio of 19 and you get over $1/share. And this is just if the US replicates what is already being evidenced in Japan. We can also be hopeful about the US being 3 x times the population of Japan (so even higher sales volume in the US maybe), BOT distributing Sofdra worldwide as Owner of Sofdra (just not in Kaken territory), and BOT having a successful pipeline of 3 x other products just waiting for the funds to proceed with.

So yes, Neuren have fewer shares, but based on company revenues and PE ratios, it's encouraging to compare the two and see that BOT has a lot of potential north of the $1 mark. A lot of potential!