From a customer's point of view (and the BBB), I'm quite sure the company deserves an "A". However, from a shareholder's point of view, the company management deserves an "F". They have destroyed the share structure. In OTC land, share structure is everything! The company's ability to properly manage the share structure and the company's finances only impacts shareholders, not customers. There is a huge difference in point-of-view of a customer vs. a shareholder.