Institutional support / share consolidation, page-40

Your figures are incorrect and a glance to the right side of the page here shows how obvious it is.

To pay a 1c dividend, they would need $18m in cash available, not $1.8m as you suggest.

To make $18m in profit, after tax, they would need to make a profit of $25.7m. So, revenue of, maybe $28m plus (but let's use $28m for arguments sake).

To have revenue of $28m for the year, P&G would need to sell around $2.24billion, given that the royalty is paid on the wholesale price (which we don't know what it is, but maybe it is 50%?) and the royalty is 2-3% of this amount ($2b x 50% x 2.5c). If the wholesale price is less than 50% and the royalty is closer to 2%, of course things change significantly.

So you might want to rethink the possibility of dividend of 1c in the near future.