Ann: NUH Expands Health Research in Auditory Processing Disorders, page-54

So, I should ask:

Did you have no real idea about the option conversion (you forgot to mention this), Nuheara's rebate that was due, and the reduced outgoings ? (Posting incorrect information through lack of knowledge.)

OR

Did you know about these things but post your incorrect cash position estimates anyway? (Seeking to mislead readers.)

It has to be one of the other as you have now admitted that you significantly underestimated the Nuheara cash position - that basis of your post to short.