Whether ACL can survive or not without CCFC is debateable. Even if you're not convinced by the current accounts (which are a lot clearer than SISU's!), if there's truly no need for a football stadium then there's a few quid to be made from all of the other things that could be developed there.
I think the far less likely business plan is SISU's current idea for the club. Play away from home for three or more seasons, and suffer a massive loss in fanbase and income whilst planning and building a brand new stadium. Then magically recoup all of your existing and additional losses from the extra F & B revenues and the vast amount of additional business that an out-of-town 8-12,000 seater ground can generate. Any way that you do the numbers for this it simply doesn't stack up. They've had to pay themselves £700k in interest in the last set of accounts - how is that going to reduce on the debt spree that they're about to embark on?
And as it stands, they're still obliged to come to some kind of deal with ACL for the stadium lease, which is still in existence for another forty-plus years at £1.2m. How's it all going to work, I wonder.
I'm guessing for a temporary solution where there's a negotiated even lower rent at the Ricoh for a set period whilst in L1, increasing if promotion happens. The £600k that SISU will be obliged to pay to ACL for exiting Admin will soften that blow somewhat.
Both sides will need to save face for this to work, but I think it's gone too far for anyone at ACL to sell to SISU.
Assuming something like this happens, I think SISU will then look to offload sharpish and cut their losses. There's clearly some interest in the club, as we've seen.
Just mho, and idle speculation, as ever.