Well, as of the Q3 10q, SPNG was still on the hook to pay RM the $5mm. However, we HAVE seen shares given back to the company (the 149mm). So, who knows how much they will ultimately cost. Maybe RM can keep giving shares back and repricing until they only have 1mm of those shares at $5 each... Not a big ding to the O/S to never retire those.
And we have not yet seen the accounting for the other shares retired from RM. Or, rather, that accounting is very hard to decipher, what with the 415mm issuance at par, etc. It will be much clearer, I think, on the 10K, because we can see the total number of shares RM gave back and the total amount paid (if any).
Wadi