Are you familiar with the difference between cash & accruals...

Are you familiar with the difference between cash & accruals accounting? The nature of the difference here is much in the same vein.

As for your estimate of its value if it relists, you are looking in the rear vIew mirror rather than looking at the road ahead. You are using numbers that were current 7 months ago. If its value was going to go to 0c, it wouldn't relist. If it relists, its value is extremely unlikely to go to 0c. These are hyperbole based on very unsophisticated caricatures of the company as it was last year.