Beyond Commerce Inc (BYOC)

[Trek95]

Umm, so BYOC is not a shell and has not been since they acquired S800 and have operations. I think you meant to say BYOC is a "holding" company.
With a holding company, those net operating losses can be used to lessen the tax burden down to practically nothing, like 2% from what I see. This NOL has value, as well, and that alone is worth more than current MC.