There was no income therefore income is equal or less than cash flow. Do YOUR accounting buddy. All the cash flow is negative. Where does that come from? How is it covered? Selling shares. You have no idea what you are talking about and you know nothing about accounting. If a company dishes out $275K in cash payments and adds $100K in payables without any income the loss for the quarter is very clear. Stop playing games. They spend $300K+ a month, period. Probably a lot more because the books are so cooked. There are no COG because they're factoring all of it. It's all loss. They need to sell stock to cover the loss.