Revenue is down 68% from Q4 2009 while advertising expenses more than doubled. How do they even explain that? It wasn't the cost of the infomercials because YESD supposedly paid for those. Their bank account was overdrafted by $20k at the end of the year. They have basically no assets aside from the patent, and a significant amount of liabilities, even if you ingore the derivative liability.
Did you also notice that the clock on their patent continues to tick away? They have until 6/30/2012 to pay the original owner of the patent $2.5 million or they lose all rights to the patent. They'd better hope that sales start ramping up at an exponential rate.
This company is in a significant amount of trouble, in my opinion.