Bottom line is these companies go down because they have cash flow problems. And those problems are mainly caused by financing to many P&D deals that don't realise adequate sales. The problems are also compounded by giving 60 and 90 day credit to shops on sales that are made. Doesn't take a genius to work out if you pay for manufacture upfront and then have to wait three or four months to get paid on sales that things go tits up eventually!