The net income required for each 1 cent of EPS is a simple calculation, and equals about $4,000,000.

So how much revenue do we need to net $4 million in income? Two numbers below are subtracted from revenue to get net income: Total Cost of Sales and Total Operating Expenses. If both of these costs are fixed numbers (if they didn't change as the amount of revenue changed) the answer would be about $7 million in revenue nets us about $4 million in income ( 1 cent EPS). But generally these costs go up as revenue grows. So we'd need something more than $7 million in revenue to net 1 cent EPS.

IMO, I don't see revenue numbers of $14 million or even $7 million, this year, coming from any place other than MMP sales. Sales and delivery cycles in our other businesses are likely to be much too long to be able to let us pocket that kind of money this year. Next year? Maybe.

The data below is either from the Jan 9 2009 10Q or calculations based on the 10Q. Note our Costs & Expenses (171% of revenue) overwhelm our Revenue for this period.