Analyze the financial statements of Lehman Brothers Holdings Inc. for potential fraud indicators:

• Revenue: $30,000,000
• Cost of Goods Sold: $20,000,000
• Operating Expenses: $8,000,000
• Other Income: $3,000,000
• Tax Expense: $4,000,000
• Cash Flow from Operating Activities: $2,000,000

Identify any unusual trends or inconsistencies that may indicate fraudulent activities.