Its pretty darn obvious that the Harrow lumberyard was not profitable and probably had been losing money for years. Some of the proceeds of the Nominee Accounts invariably went to pay of the accumulated debts of Harrow. But, without the constant influx of capital from share sales, Harrow was bleeding red ink and could not be kept open. So they have tried to consolidate at Sam's with fewer product lines. That is my take. imo