for those that dont know, page-15

Short answer:

By increasing the shareprice, and reducing the number of shares out there (basic explanation), which ultimately reflects the very same company value as pre-restructure.

Currently the sp is say 4 cents, multiplied by the number of shares - say 850 million = the GPN value - not allowing for the oppies to be converted, but that is another story. the oppies raise cash, and adds to the balance sheet.

others may want to expand or interject. it is a rather interesting subject.