The way Mark talked at the time, he had an ownership share in SAC - he was never clear how big a share, but we were clearly meant to believe it to be something significant. This was an integral part of his sales pitch. He said a lot about the way he valued his stake in the factory and the well-being of his employees there. As it turns out, that was all a lie - one more of many lies that he intentionally used to build up both his company and himself. Neither Mark nor AV123 had any ownership in the company, at least not based on facts that have come to light in the last few years. Mark was simply a client of SAC, one who abused the business relationship by making false claims about his role in the company. Maybe he did sincerely care about the well-being of Mr. Pu's staff, but I doubt it - if he had, he would have paid his invoices. It's one more reason why I can see no way for Mark to regain any credibility as a businessman again, at least for me. He's been a crook and a liar and a cheat too consistently, and a "silver-tongued devil" is still, in the end, a devil.
The factory itself never closed - they simply refused to continue doing business with Mark and AV123 because AV123 never bothered to pay their invoices. It would be curious to know how much of the factory invoice for your speakers actually got paid to SAC, since it would have taken a while to build up that seven-figure debt prior to being cut off (which happened some time in 2007, I think).
When thinking about all the hard work you put in with your job, the hours you invest in work and family rather than in personal interests, and all the things you've chosen to do without in order to support your family, compare that to all the ways that Mark found to leech money from his company and his community of supporters so he could enjoy life. It's a sobering comparison to make.