It's pretty obvious, don't you think? You and I both know that this company has never turned one penny in profits. Matt needs money to pay his staff, for operating expenses, and most importantly, to put money, millions of dollars no less, into his pocket, and his wife's pocket. Where else do you think this money is coming from? It's not coming from any profits.
IMO the question that really matters in deciding wether any r/s~A/S is necessary is - IS CBAI BROKE?