"If you think that shorting a stock at $0.04 and having it go to $0.0000 generates anything other than a 100% ROI, all I can say is it's no wonder you're long Spongetech."
You must be kidding. It doesn't. And if your calculator says that it does you need a new one. Go bang on it some more using a denominator of zero and see if the answer changes when you change the numerator. Get back to me if the answer is ever 1 (hence 100%). I'll wait.
And your attempt to get me to cough up my position is as weak as your math.