My only point is that the tendency to make grand forward-looking statements (i.e., statements about the future) are protected to a large degree by the safe-harbor statement that accompanies those statements. Statements in an SEC report about the past, by contrast, leave less room for misleading. For that reason, your theory about the 40 million shares and the change in revenue and the like may be possible, but it strikes me as unlikely.
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.