The restatement will certainly affect the "Cost of Goods Sold" figures. That's our Best Case Scenario.
Banger, I really don't believe we will get a restatement, until Middleton's replacement is hired, that's the hold-up.
The good news for shareholders is that this will be a purging/cleansing for PLUG, as they will blame everything BAD on the "dead guy".
The NEW CFO, will insist on a clean slate to start with and hopefully no more issues or ticking Time Bombs.