Financials irrelevant? Surely you're joking.
Not only would they be required to list on a foreign exchange, as we've been promised, but their delinquency also holds up trading of insiders' shares (maybe a good thing here if you're outside?) and makes any further PPMs, the only thing that's ever kept this afloat, perilious at best.
More importantly, perhaps, is the real possibility of having their registation pulled (CYNX, anyone?). They very likely have received notice on this, and such an event warrants an 8K.
IMO, this is what makes this such a risk right now, hence the price and lack of participation by anyone knowledgeable.
And if they do get funding, other than perhaps carefully structured vendor financing, I believe they have a long line of creditors waiting in the shadows ready to move in. Current (and accurate) financials would reveal the potential impact of that as well.