There's a difference between being untrue (especially for guess about what will happen in the future) and fraudulent explanations of what happened in the past. Also, as you are fond of saying, an SEC report is more serious than a PR. In both types of publication, the safe-harbor statement about future events likely protects many rosy predictions, or it at least makes it more difficult to prove fraud.
Your theory about where revenues and share-sale income went sounded like dodgy accounting to me; given its placement in an SEC report, that could be a materially false or misleading statement (assuming that you're right), which makes me suspect that you're not right. As discussed above (and by you ad nauseam), a company can puff itself without significant exposure in forward-looking statements. Why risk a whopper about the past in SEC reporting?
I am an amateur at this, and it would be unwise to rely on my opinions without your own independent confirmation in consultation with an investment professional.
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