Oh, yes: I didn't. I pointed out that anything sold had, of necessity, been marked to market. Strawman.
BTW: a company can make an operating profit while still having debt. If I lost €1,000 last year, and made a profit of €500 this year, I have a debt €500: but that doesn't mean I didn't make a profit. What was that about pretence - note spelling - of knowledge, again...?