A sent 10K to B, B sent 10K to A, where is 10K coming from? and if it's a circle then how would you report higher revenue..
And once you go through enough hops and convince the world that this thing which your company happens to be pioneering will forever change the world and everyone will use it the money circle isn't even relevant because the entire goal was to make your stock prices skyrocket and now you're valued at ridiculous levels!
Just make sure to get out of it all before any Investor actually wants to see real profit being made.