No, a R/S effects all the outstanding shares of the company. I see what you did to get the 140.5:1 ratio. You took the end of year O/S numbers, right? You can't do that because there were a whole lot of shares issued to the insiders right after the R/S on 8/31/15 to make them whole. See page 5 of the annual to show who got how many before the end of the 2015 year.
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