Your theory is interesting, and I saw your post about it.
Did you see where accounts receivable dropped by the apx amount of the " revenue" ? Also where 40mm new shares were sold out of market last period, with no accounting for those funds? How bout where management says they created the UNaudited filing and it's " in their opinion"?
Any number of bad things are possible in the OTC market, although your theory sounds like it might veer into fraud. I doubt that the company would be that dumb, but I can't rule it out.