zacks looks at ONE thing when they make their upgrades and downgrades - have analyst estimates been going up or down? anyone who knows anything about TPLM knows that they raised cash with a share sale and analyst estimates were never revised to reflect this. now, finally after earnings were released, analysts have figured out that they let this one slip through which is the reason EPS estimates have fallen. revenue and revenue estimates are rocking! the value of the firm and its assets, outside of what you see on wall st, is rocking!!!