►EXECUTIVE SUMMARY  1) THEY PLAYED MUSICAL CHAIRS WITH REVENUE BETWEEN TWO DIVISIONS: Year one — 50/50 split. Year two — reclassify revenue streams from division one into division two. Year three — reverse it and move more the other way. Every time you found a trend, they moved the goalpost. Sustainable revenue? Unknowable. 2) DIVISION SHUFFLING IS THE CHEAPEST TRICK TO KILL TREND ANALYSIS: When revenue and costs bounce between entities year over year, you can't identify what's growing, what's declining, or what's real. Three years of financials become three years of noise. And that's exactly the point. 3) IF THEY HAVE MULTIPLE DIVISIONS, ASSUME GAMES UNTIL PROVEN OTHERWISE: Intercompany transactions between divisions are the perfect hiding spot for inflated revenue, hidden costs, and manufactured profitability. Don't take divisional splits at face value — make them prove the accounting makes sense when you put it all back together.