As calculated in Exhibit I, CCI went from a positive return on equity to a negative return on equity after the accounting adjustments. This suggests that CCI should focus more on implementing new strategy that will increase recognizable revenue that are more supportable. CCI could implement a deposit system whereby, customers will have to pay upfront a security deposit equivalent to the cost of the costume ensuring the timely return of costumes. CCI could face the bank calling off the loan, which would make CCI not a going concern, as the statements would indicate a poor profitability for the first year. We would need to disclose this in the notes to the financial statement if CCI were to be found not a going concern