Did you read the Mithra research note that came out a few months back?
Also there is another research note which I am unable to copy from Bells.
Both of these show input costs per metric tonne as being under $10, with the final total being around $40.
The coal is then likely to be valued at thermal coal prices.
Before upgrading the coal, the energy content of 1 ton of subbituminous
coal equates to approximately 17 million BTUs; the
upgraded product creates energy of approximately 22 million
BTUs per ton.
rr
dave. tec and roo, page-13
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