They would definitely have to re-state everything going back several years. This will incur a cost of several hundred thousands if it can be done at all. I doubt they have the records that will allow the company to do that. For one thing, all the costs of goods sold will have to be properly credited to the particular locations, including not only the supplies (food and others0, but rents, depreciations, utilities, payroll, insurance, et cetera. If the company was ever going to do that, it would have done it years ago when it was first pointed out to BH that it was being done incorrectly--if he didn't know it from the start. I bet most of the locations that are open are operating without insurance, telephone, et cetera. I say most because there is a chance that the location in Florida might be handled different. However, a couple of them are franchises and thus BH does not control these directly.