Ann: Entitlement Offer Booklet, page-49

You haven't taken into account that the funds only go into the corporation on 7 March so 67 days the higher balance is owing and given the capex my expectation is that the balance right now is slightly north of 100Million. I model my own numbers to see what I think is the moving picture. I am also not sure what fees they include as finance cost as a revision of $5million upwards probably had costs.

Certainly If you take the end balance and then the 109 days with $28 million off it it suggests the interest rate is around 6.5% not over 7%.

However really this isn't constructive and I really see no reason to engage further. Time for both of us to put each other on ignore.
My issue was that your interest rate was wrong.