He emphasized the asset increase because it is now inventory that can immediately bring income to the company.
The liability is due to Ybyra not yet collecting the $20mil because that will be done through stock which they don't want to spend yet. Not much of a liability... Ybyra sold $20mil in fertilizer for $20mil in stock. The company bought $20mil in stock. That doesn't much seem like con men to me. Nor a "share selling scam." Sounds like they put their money where their mouth is.
Market Data 
Markets 
