The 100 million figure is inferred to be the minimum amount that would be required in the ATM.
See page 19 of
EOI - SBS Implementation Partner (industry.gov.au)
therefore it is no surprise that IDT and Moderna have the same figure of 100 million.
My guess is that Moderna is bringing in a lot of its own money to the deal, where IDTs proposal probably requires more Govt money than Moderna's proposal.
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