It has something to do with the tax accounting of the dividend. In general, dividends are accounted for on your tax return as either qualified or not qualified. For example, the dividends which REITS pay are of the unqualified variety and thus subject to a higher tax rate by the shareholder than if the dividend were qualified. The majority of corporations pay qualified dividends which recieve the more favorable tax treatment. HOWEVER, it seems that CY is going to classify their dividends as a return on capital and thereby not subject to any taxes at all by the shareholder. At least that's my take on it. I'm sure someone will correct me if I'm wrong.
Not positive on this, but if the co's retained earnings are negative, divy's are considered a return of capital and receive different tax treatment than ordinary divy's.
CY reports huge differences between GAAP earnings and Non GAAP, due primarily to accounting, or lack thereof, of the employee stock comp plan.
CY's free cash flow is a much better indicator of the co's "earnings".
It means----somebody thinks that the Company has more money flowing OUT than money flowing IN! CY now has a revolving credit account at The Citadel Corp(kinda like a credit card;) they have a potential multi-million dollar patent suit against them; and their order flow into the company is very low!
I suggest you refer your question to a media adviosr like Seeking Alpha or The Motley Fool!