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@jea48 fwiw, Fremer seems pretty confident in Cora. Did you read his comment at the bottom of the article that you linked?

Absent inside information - which perhaps Fremer has, though that's doubtful - anyone relying on anything other than the court documents is speculating. What they reveal is sobering, and there is now pending before the judge an order for submissions. It was filed by the receiver. What submissions do you suppose the receiver would like to see filed with the  court?

2.6M is not that much debt in absolute terms. Where it becomes sobering is in relation to total sales and profit/unit sold. With ARC there is tremendous overhead, few units sold in relation to many competitors, and low profit per unit sold. Granted all of this is an outsider's educated hunch/guess. 

Look at what the previous owner Mac Group did with the vaunted titlle-brand, they diluted them down with mass marketing of McIntosh car audio, McIntosh power supplies, McIntosh streamers, even this https://shop.mcintoshlabs.com/products/mcintosh-clock There is precious little the owners would not attach large blue meters to and try to market. Blue metered record brushes anybody?

We who love ARC are lucky that the brand was not pimped out to the masses the way McIntosh was. Are there hurdles for ARC to overcome? C'mon, we all know the answer to that. If I were owner or COO, it would involve serious price increases along with some product modification (more robust construction such as tube sockets not mounted to PCB's, more versatility with tube selection, for starters). 

Time will tell. 
 

We who love ARC are lucky that the brand was not pimped out to the masses the way McIntosh was