The point still stands that the volume traded is so low and the free float so small that the 'market' doesn't offer an effective means of price discovery, yet you keep mentioning it.
As for KPMG, they may not be right but when you have the company talking down the stock price at every opportunity as well as a valuation from KPMG that is less than a third of the current traded price as well as all the other factors that this POS has had over the last few years then on balance I would say you are wrong. What different methods did you use to arrive at your valuation?
SGH Price at posting:
$3.15 Sentiment: Sell Disclosure: Not Held