john anderson, chairman interview, page-52

Buddy...... yes Special Dividends are MOST OFTEN used for returns of capital to shareholders BUT can only be done when a company has been profitable..... i.e. has Retained Earnings. ESG has never made a profit. It has accumulated losses in excess of $55 million.

See Wikipedia re Dividends:-

"Dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders.[1] When a corporation earns a profit or surplus, that money can be put to two uses: it can either be re-invested in the business (called retained earnings), or it can be paid to the shareholders as a dividend. Many corporations retain a portion of their earnings and pay the remainder as a dividend"