Do you understand that by saying this you are losing touch with reality (and simple reason at that)?
Ask any business if money, locked up in a warehouse, buildings, machines, etc... is not a cost factor.
If you calculate, for any business, the discounted cash flow, then any "frozen" money during a time is discounted as a cost equal to the interest you pay on that amount of money during that time.
If you are going to claim that you make a profit, because you've locked up 10 million dollars during a year in material, and you got a return of 200 dollars over what you spent, I wonder how many people are going to consider that *you* are still in touch with reality
Why are you permanently trying to confuse concepts? If you've bought raw materials and are producing goods from them, how on Earth does it happen that you have "frozen" the money? Even if so, how come that you would not "freeze" the money If you just borrowed that money to buy the same raw materials at the same time (but would have to pay interest on it at that)?!
Do you understand that the further you go the more laughable your arguments become?