This is not a squabble
Your numbers arent clear to justify your revenue claims.
You add new SKUs which the company doesn't have the capital to manufacture - they have a limit to what they can make so the number of SKUs is irrelevant.
$38m production = $95m revenue? They're margin is 30% so this is misleading - their total cost is higher than just the manufacturing cost.
The remainder of your post is "what ifs" eg they may or may not increase the trade finance number.
Dave doesn't deserve more time to either send us into Admin or "turn things around". Again