If all (or most) of 18 notes (from last 10q) no longer on the next 10q, the pps should be at least 1-3 cents. If it shows company have millions cash on hands, then should it be 10cents? I guess depending on how much cash they have then.
Also Check the reduction in debts, potential share structures that could have been or even what may have been reduced.
Then part can be hidden in prepaid expenses, attorney fees ( the new firm will want prepaid expenses in a big way) inventory that does not show up as an AR.
Lots of ways to hide the money and Microsoft I'm sure knows all the tricks.
Part of the settlement may be their chosen firm does or approves the financials.
Remember numbers never lie and liars always use numbers!
Microsoft has a big role in hiding the real number here.