Rotating financing is a deceptive financial practice where companies invest in each other, often by exchanging funds or purchasing each other's products or services, to artificially inflate their revenues, growth, or market demand. This can create a misleading impression of financial health and business activity, masking underlying weaknesses or lack of genuine customer interest. Regulators view rotating financing as a form of financial manipulation or fraud, as it distorts the true economic reality of the companies involved and can mislead investors or stakeholders.