Here's some math for you. 180 Million currently OS....RS split 1 for 400 gives 450,000 shares. Those 450,000 shares get 3.75% of new company New company will have 12 million OS. $1 million in bank divided by 12 million OS = .08 per share Back out the RS and divide .08 by 400 and you get current value at .0002 If you want to value the company at $5 million then you'll have a current price of .001 Be careful here