The company is owned by Husband and wife. Although I tell them each year to take a salary, they do not. They have no distributions due to low funds. They are using the cash in bank to pay vendors and not themselves. I asked them if they want to be paid back, and they said no. They are the only owners, and the wife is ok with paid in capital. One day when they close the business, any cash that is remaining will be all salaries. 2023 is the first year that they had a loss. The first three years had profits. But in 2023 they lost the ability to sell on Etsy.