ECT - Q&A Session - India Update, page-4

In the announcement it says that the company has spent significant resources on developing the Indian project.

"The Company has invested considerable resources developing an India project focused on demonstrating
its technologies ahead of commercial rollout."

Where exactly did these resources get invested and why did they cost such a tremendous amount?

Further the announcement states

"ECT is presently focused on delivering its plant upgrade strategy, supported by the current NonRenounceable Entitlement Offer (see announcement 6 December 2019) structured to raise a minimum of
$1.41 million, which closes on 30 January 2020."

How is it that the upgrade strategy only costs 1.41 million to get cash flows of 3 million per annum but the company has not completed this upgrade strategy in prior years when it had significant capital to do so?