They also need to take care of those C shares more important, so when revenue is generated, it will make the net income & owners  equity appear much bigger. If those C shares are on the statement, then that will take a bite out of the owners equity & net income! That can mean the difference between positive & negative balances on the statement of  cash flows ! When those statements are put out after the 1st qtr. without those shares, and revenue coming in, this can easily go to .002! JMHO!