Mermaid's earnings per share, profitability and turnover are not...

Mermaid's earnings per share, profitability and turnover are not dissimilar to Neptune, Mermaid are offering a dividend admittedly but the share price comparison is ridiculous 45c to 1.40, the difference suggests to me that should Neptune considera dividend the prices should equate and if not NMS must be the best value on the exchange from a P/E perspective.