ff- is not a very big part of dd and stock analysis trying to predict sales, growth, expenses, etc.? no one has said that their numbers will be dead on. maybe the actuals will be much worse, maybe they'll be better. is the point of your post that there is something wrong with looking at trends and trying to make predictions therefrom? you're really on a tirade the last few days. time for you to sell and move on. (although, my suspicion is that you already have sold, but i of course cannot prove that).