Personally I think a dividend is silly until they get on the nasdaq. Earlier today I was reading through their old filed forms, specifically the ones right before they went to the pinks. One of their last filings says it was costing them 800k-1.2m per year to be a reporting company. They also quit paying their board members.
So my guess is they're stockpiling cash so they can be reporting again and pay board members, not to issue a dividend or anything like that. I'm sure it costs something initially to get on the nasdaq as well.
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