High P/S ratio may reflect expectations of the company outperforming the industry. However, with recent revenue decline, these prices may not sustain. If medium-term revenue trends persist, share price may drop, posing risk to shareholders and potential investors.

Despite the boost in profit from unusual items, Bescient Technologies' underlying earnings power might be less than its statutory profit. The non-repetition of such unusual items could lead to weaker profit next year, assuming no business growth.