Current assets = current liabilities. If the company is force to liquidate, is it reasonable to assume that current assets could be had for 2/3 there book value. PP&3 is booked at 131 million. Are we suggesting that this is only a fraction of its market worth. Anything over 30 million would be excess after paying off all liabilities. Am I missing something? THis stock seemed a value buy at 2.75. Now it's 1.50ish. Seems like a deep value buy now, doesn't it?