If we see a future 8k (after BK finalization) with a Total Liabilities and Shareholders' Equity of 27 million dollars, then CGSYQ will be worth 16 cents.
27 million (Total Liabilities and Shareholders' Equity) CGSYQ's April 2011 SEC 8k divided by 168 million (O/S count) equals .1607124
CGSYQ would be worth 16 cents if "substantialyl all" assets were to remain in the shell after BK is finalized.
But it looks as if that's not gonna happen, and most likely only around 10 percent will remain in the shell (just a guess).
So gotta drop that figure (16 cents) way down (10 percent of 16 cents) .016.