The product is actually really useful for people with those disabilities. I like how it is non-invasive compared with a Neuralink. However, the speed of communication is pretty slow as you have to get the timing right when choosing an option. It would be much faster if you could decode thoughts from your brain to move around the screen.
From a valuation perspective, you are right the market has not attached value to the company achieving sucesss. 15 years for a commercial product in healthcare, that is a competitive advantage at this stage. The average revenue per user is $22,500 that is very high, I guess that's the perk of getting your product past the regulatory trials, to maintain pricing advantage.
The next question is sales growth, how many purchase orders do you think they can achieve from exisiting customers vs new customers? My hunch is more from existing customers. Also, I think you did not clarify if the company is going direct to consumer or whether they are selling to hospitals who have patients with MND, ALS, spinal injuries, MS or Cerebral Palsy?