Cardiac Tissue: Estimated 2013 sales of $27,615,000. I don’t see any evidence, based upon CRY’s financial statements, that this cost center generates any net operating income. If I’m wrong, then would someone please show me numerically where I’m wrong? Specifically, give an accounting argument, not a world view argument, as to why my analysis is in some way not correct. SA could clarify this point, but won’t because he would be too embarrassed to do so. He is the King you know, so doesn't like to be held accountable by lowly subjects. The net cash flow from this cost center appears to be a BIG FAT ZERO, giving it IMO a BIG FAT ZERO valuation. I’m open to discussion, but I think cardiac tissue at CRY is worth ZERO on a financial basis. Since it appears that this product does not have any net operating income, this product representing approximately 20% of total revenue would seem to go in the junk bin, like in JUNK BIN.