You can't multiple 400 million revenue by a 30 PE. PE metric is...

You can't multiple 400 million revenue by a 30 PE.

PE metric is price to earnings (or profit) which can't be used as a multiplier of revenue. For this you need price to sales, P/S ratio.

For PE you may expect 100 million profit of 400 million sales. 75% margins.
Though I don't believe a PE of 30 to be realistic in the early stages of revenue for an ultra-growth stock at the beginning of its journey. Stocks like McDonalds currently have a PE of 30 so it could be easy to imagine WBT have a much higher multiple which is hard to predict. TSLA has a multiple of 100 not all to long ago. But if they can grow that profit quickly which i imagine they will 100 in not unrealistic at the start of its profit story which would equate to 10 billion market cap.

HOWEVER, this company does not need to worry about profit in the immediate future and valuing it with a PE ratio at this point in time is not suitable. They need to focus on growing their revenue when that time comes as fast as possible and then must look at multiples of sales (price to sales) as a more suitable metric to value the company.

For a tech company in its early revenue stages, a P/S ratio from anywhere between 10 to 20 is realistic. Split the middle at 15, 400 million revenue would equate to a 6 billion market cap. 6x in 4 years which would be unbelievable returns.