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I'm glad to help you with that! Layer's (LAYR) is a public company that trades on the U.S. over-the-counter (OTC) markets under the ticker symbol "LAYR." The company specializes in providing visualization and analytics software for enterprises.

As of the time of writing, Layer's has a market capitalization of approximately $7.5 million and has reported revenues of $1.2 million for the most recent fiscal year. However, it is important to note that the company has not been profitable in recent years, reporting a net loss of $1.5 million in the most recent fiscal year.

When evaluating a company's financial health, it's important to consider various financial metrics such as revenue growth, profitability, and cash flow. In the case of Layer's, the company has reported positive revenue growth in recent years, but has not yet achieved profitability.

It's also worth noting that investing in small, lesser-known companies like Layer's can carry higher levels of risk compared to larger, more established companies. It's important to carefully consider your own investment objectives, risk tolerance, and financial situation before making any investment decisions.

If you're interested in learning more about Layer's or other public companies, I would recommend consulting financial statements, filings, and reports on the Securities and Exchange Commission (SEC) website, as well as financial news and analysis from reputable sources.