What this is
Diamond's final accounts on conversion to liquidation: unsecured and priority creditors allowed $0, against a pool of about $11.15m claimed for goods delivered just before the filing and about $0.3m of cash.
How it’s built
- Read in a Bleeding Cool article of February 2026 that reproduces the debtors' filed figures; the docket number is not given.
What we assumed
Nothing. The figure is used as published.
Sanity check
The cash figures, about $6,500 and $267,600 in the two companies' accounts, fit a liquidation with little left for creditors.
The values
- Unsecured: 58,574,641
- Unsecured final allowed: 0
- Priority: 1,172,115
- Priority final allowed: 0
- Secured: 4,773,330
- Admin: 2,324,224
Some detail is too fine to show here; it is kept in the trainer’s notes.
Where it comes from
Diamond Files Final Bankruptcy Accounts, No One's Getting Anything Bleeding Cool (Rich Johnston) · 3 February 2026 Open the original ↗
The line in the source
UNSECURED $58,574,641.35 $0 ... PRIORITY $1,172,114.89 $0 ... ADMIN $2,324,224.37 ... 503(b)(9) $11,151,513.30