COWI is insolvent.
Let's look at the FACTS.
As per the latest 10-Q (the next 10-Q is due TODAY - what are the odds that COWI actually files on time, or at all?):
Current Assets - $8,253
Current Liabilities - $33,492,604
Can they pay their obligations as they come due? NO. They just pile on the unpaid, and mostly overdue and in default, liabilities.
That means that COWI IS INSOLVENT.