You failed to mention their $18 billion in liabilities, but I'm sure it was just an oversight. My original point still stands; profit alone does not determine enterprise value. And you actually help to make my point by mentioning Sears Holdings Assets in determining a company's fair value. See, in addition to tangible assets is something I'm sure you are familiar with - Intellectual Property (IP). That would include such things as patents, copyrights, trademarks. Let me pause for a moment on trademarks. Something that is quickly growing in value for Muscle Pharm - Brand awareness. Regarding me mentioning SIR*, I draw upon my existing knowledge and experiences to make points, as well as refute the points of others. Since I have investment history with that company, and have performed extensive analysis of them, I will be drawing upon that experience to make a point from time to time. Please consider donating to that charity anyway, as it would be the right thing to do.