Those 36 people will cost 100k a year each on average. Managers...

Those 36 people will cost 100k a year each on average. Managers more,  general staff less.  That's 3.6m added to costs per year.  How on earth can the company afford that,  just add it to the debt pile.  Means profit is going to be pushed back even further. All the extra revenue just gets swallowed with more and more costs.  That's why the company can't make a profit.  Tight cost control is needed now.  The extra cost gets paid by debt not cash now,  and interest has to be paid on that,  all you do is kick the can down the road,  for another day. Yuk