Ann: Quarterly Activities/Appendix 4C Cash Flow Report, page-4

Let me explain,

It depends on in which pocket the money is.

If you have 7 mil in your own pocket, you will have that money after several months. (in this case MC for the pocket would equal to the money in the pocket)

If you have that money in a pro aggressive company, it will be much more several months later.
If you invest that money in a real estate business, you will earn a good money after a year, so in these cases the MC would be more than $7 mil)

But, if that $7 mil cash is trapped in a company called OSP, it will be evaporated in just 3 quarters, and at the end you will have 3 quarterly reports showing how the cash has been disappeared. Ta Da (in this case, the MC of $7 mil would be much less than the cash)