Is Atossa Therapeutics, Inc. overvalued or undervalued?

As of 14 November 2016, Atossa Therapeutics, Inc. has moved from a grade of risky to does not qualify, indicating a significant deterioration in its valuation outlook. The company is currently considered overvalued given its negative financial metrics, including a Price to Book Value of 1.78 and an alarming ROCE of -2805.50%. The EV to EBIT and EV to EBITDA ratios are both at -1.82, further underscoring the company's financial struggles.
When compared to its peers, Atossa's valuation metrics are concerning. For instance, Eton Pharmaceuticals, Inc. has a P/E ratio of -92.8956, while Abeona Therapeutics, Inc. shows a P/E of -4.5154. These comparisons highlight that Atossa is not only underperforming but also lacks a clear path to profitability, as evidenced by its negative returns over various time frames, including a YTD decline of -15.29% compared to the S&P 500's positive return of 2.44%. Overall, Atossa Therapeutics, Inc. appears to be overvalued in the current market environment.