D&O, that's pretty much what I did ... my brain lands in the 7s closer to 8, but I took away the penny so to speak to round to 7. I think about 6 for SGA, about 5 for RD, the usual 1-2 of non-cash items, a bunch of AP chaos with the Dell loan facility and an empty treasury.
Q1 SGA and RD both shave an additional 1m each, and with any improvement in revs perhaps something resembling CFBE.
What a boondoggle.