Accounting Practices, page-3

Regarding your comment:  "On top of that, in the last article, They said that the factory is not capable of cash flow positive operations even if operating at 250 per month."

... Forgive me, but where exactly did the company say that? I can't find that statement anywhere. Are you sure you read that right? 

You also said this: "And they’re only planning 150 in Dec. "

In my view,  that's entirely sensible as a target level at that time.

The company needs a reasonable level of stock-on-hand to take advantage of sales opportunities, but surely it would be quite silly - and a pretty bad use of shareholders funds - to make massive additional quantities of finished goods over and above that reasonable stock level, 'just because'. That would simply be an exercise in consuming cash for no immediate benefit.

Providing the ramp-up rate is predictable (and proven at a reasonable level - such as, say, 150/mth)... surely you don't need to massively overshoot the sales pipeline just to prove a point. On the contrary, most modern manufacturing trends toward 'just in time' (for good reason).