[The Omniverse - Abyssal Dynamics Corporate Headquarters]
The newly constructed headquarters of Abyssal Dynamics occupied the top one hundred floors of a sleek obsidian skyscraper in the Higher Dimensional Corporate Sector.
Victor Thorne sat at the head of a massive starlight-glass conference table, his midnight-blue suit pristine. Seraphina stood to his right, projecting the Q1 financial reports into the air.
The heavy boardroom doors slid open. Director Mammon of the Leviathan Hedge Fund walked in, his liquid-platinum body glowing with arrogant triumph.
"Congratulations on a phenomenal first quarter, Founder Thorne," Mammon sneered, taking a seat at the opposite end of the table. "The 'Stamina Meter' trap you installed in the Realm of Carnage is extracting billions of Omni-Credits from the heroes. As your Series A investor holding ten percent of your Preferred Shares, I am here to collect my first dividend payout from the net profits."
Victor did not look up from the Tycoon's Ledger. He took a slow sip of his black coffee.
"I am afraid there are no dividends to distribute this quarter, Mammon," Victor said smoothly.
Mammon's ticker-tape eyes stopped flashing. "Excuse me? The raw data shows the heroes spent forty billion Omni-Credits on Premium Energy Gems last month alone! Your gross revenue is astronomical!"
"Our gross revenue is indeed excellent," Victor tapped his gold-nibbed pen against the Ledger. "However, Abyssal Dynamics is operating at a severe net loss. We are currently broke."
"Broke?! Where did the forty billion go?!" Mammon slammed his platinum fist on the glass table.
Seraphina pushed her glasses up her nose and pulled a golden receipt from her clipboard.
"Intellectual Property Licensing Fees, Director Mammon," Seraphina stated coldly. "The patent for the 'Stamina Meter' algorithm, as well as the 'Turnstile Extortion' mechanics, are not actually owned by Abyssal Dynamics."
Mammon froze. "What?"
"They are proprietary assets owned by Pantheon Holdings LLC," Victor adjusted his cuffs, referencing the untraceable offshore shell company he established in the Shattered Void back in Volume 3. "In order to legally use those traps, Abyssal Dynamics must pay Pantheon Holdings a licensing fee equal to exactly ninety-nine point nine percent of our gross revenue."
Mammon's liquid-platinum body began to boil. He realized exactly what was happening.
"Hollywood Accounting," Mammon whispered in absolute, horrified awe.
"Precisely," Victor smiled a ruthless, calculating smile. "You invested one hundred billion Omni-Credits into Abyssal Dynamics. But I used shell companies to aggressively funnel all the actual cash flow out of the startup as a 'business expense'. On paper, this company makes zero profit. Therefore, your ten percent cut of the net profit is exactly zero."
"You robbed me!" Mammon roared, his aura flaring as he prepared to summon his Eldritch Angel enforcers. "I am a multiversal Hedge Fund Director! I will liquidate you!"
"You can't," Victor checked his gold pocket watch, the click echoing in the tense boardroom. "You signed the Term Sheet. You accepted Non-Voting shares. You have no operational control to stop me from paying licensing fees to my own shell company. Thanks for the Seed Capital, Mammon. The exit is down the hall."