Because the advertising costs are going to be quite high...

Because the advertising costs are going to be quite high initially and also the due diligence is not finished yet. Also the company will need significant funds to be able to start manufacturing the quantities that will be required if they are to start selling their products to the larger toy chains and supermarkets. Money is also notoriously slow in getting back to the likes of companies such as BRT, sometimes 4 months+ meaning I don't believe that they will be profitable this year, however, a breakeven year will be very impressive.