Cybergy Holdings, Inc. has very high selling general and administrative fees, $4,057m in current assets, $62,241m in current liabilities and $456,205m in total liabilities for a current ratio of 0,07 that makes it insolvent. You should not consider goodwill and intangible assets because in this sector, this is purely speculative and manipulated by companies to lure investors. High adjustment to net income represent intentional distortion of the results by postponing the liabilities to increase their current assets.