Some things that play into POETs value potential.

POET is built on a foundry model, where they contract out the manufacturing of wafers and chips. This is scalable to any level.

POET is partnering with numerous companies to handle sales development. Foxconn, Luxshare, and CAI will need lots of POET products but will handle the customers once designs are set. These customers alone may need millions of chips. They have lots of other customers and more will come.

The Cost of Goods Sold (COGS) is low in this model. I have read 10%, so a $1,000,000 order brings $900,000 in after they are made. With this, operating costs, R&D, taxes are paid. 

Semiconductor stocks with famous partners and a credible AI growth path are favored, so the P/E and other ratios will be high. 

The stock price can blow through the roof once there are some credible events that can power the analyst's numbers.