Yes, and 0.000001 to 0 is a 100% return. But margin requirements and borrowing costs make it a bad trade at this level unless you're already in a short position. Earlier this year, BTUUQ was a 100% zero when the POR was approved, but the stock still traded at $4 a week prior to cancellation. That was a much better short for me. I'd short SUNEQ everytime it crosses $0.15 but not at $0.05.