sorry weo but you are wrong. the audited financials are extremely important. for example, they would demonstrate what assets the company really owns and the amount of cash on hand. this would allow investors to determine if the company really could pay a divy. did the company say they would have audited financials by the end of last year and the year before or not? did they provide them? i do not think it is an issue of sour grapes, but an issue of trust. i fail to see how you can attack those of us who are simply asking for what the company has promised. if you want to call it sour grapes because the company has lied to investors repeated, and yes the correct word is lied, then it is sour grapes. in my opinion, the audited financials would either send this stock screaming to the sky or bury it for good. since it would be to the advantage of the company's largest shareholder to release the financials if he has them and they are what the company has said in the past, then there is no possible reason you can give for not releasing them now. sounds to me more like rose colored glasses than sour grapes. jmo