Considering the state of KSwiss' business operations, and the pending $2 per share cash dividend payout, I estimate that reasonable value for KSWSS is about $8.75 per share. Paying $10.75 per share for KSWSS (and collecting the $2 dividend) lowers cost basis to $8.75. I believe anyone buying KSWSS now for $10.75 per share (or less) is getting a reasonable value. However, if KSwiss's future bookings continue to decrease from year ago bookings, then of course reasonable valuation per share gets revised downward. Prediction fashion and retail demand is a real challenge. If KSWSS trades below $10 this week I will probably take a chance and buy some, to collect the dividend and bet KSWSS business deterioration stabilizes.