fuzzyjr - I agree with what you have written however I will take it a step or two further. I'm just pulling some numbers out of the air so don't get stuck on them. The 31 January financials show a deficite of about $77 million. If ZEL were to sell for $2.577 million I could see the company keeping $77 million as they would not have to pay tax on that $77 million in theory and then distributing the remaining $2.5 billion out to the ZCC shareholders or about US$16.66 per share($2.5 bil divided by 150 mil diluted shares) In this case now ZCC would have $77 mil to do something with. The board may find it to be a reasonable investment to loan or invest some of that into say, RVX. First things first though, a sale would have to close first and we have no idea of how much that may be or even if that would happen. 

Just having some fun with numbers, dyodd.

tada