Ann: Piedmont Lithium Sells Portion of Atlantic Shares to Assore, page-37

That doesn't prove a thing. On the alternative view, all it shows is that the buildup of SYQ balances didn't happen in September. My suggestion remains 100% a possibility if SYQ balances were $55m at June 2023. They then decrease by $2m in September 2023 and decrease by $43m in Dec 2023. They end at perhaps $10m at the end of December. Something around $10m could be SYQ's agreed minimum cash operating balance. When forecasts are below this, capital calls go out to the partners. If SYQ isn't cash positive in the March quarter, there will be more equity contributions from JV partners.

So using the assumption of $10m closing SYQ balance at the end of Dec 2023 you have:
June SYQ cash balance of $55m. Drops by $2m during the September quarter and drops by another $43m during December. Ends at $10m (assumed)
June SYA cash of $211m is $156m unrestricted for SYA only ($55m within SYQ).
During the September quarter SYA got a net increase of $23m due to raising some capital. $179m (with rounding $180m as noted above).

I haven't been following SYA closely, but what is the general consensus about what the $54.7m is around restricted cash balances? This is the correct ball-park amount to be SYQ cash balances but there are other forms of legal and contractual arrangements that could exist.