[sfifs]

Taking these positions is a foolish risk. Such obvious disingenuous behaviour may be rewarded in the US but judicial systems in other countries may take a dim view of this sort of obvious obfuscation. The judge could appoint a forensic accounting firm to get full access to their financial records system and calculate the profitability.They will surely find some report to management in the system reporting profitability at which point there's a perjury and contempt of court charge risk. They need less arrogant lawyers :-)