something for the number crunchers, page-3

i have a theory and i'm wondering what others think.
would it be possible that some are keeping the sp at this current level for any reason at all?
i think once they get their due diligence that the numbers may come back better then what has been reported from other companies numbers?
with newer technology and the though earlier numbers are conservative as to not ruin ones reputation this could be exceded?
thanks