good value

MUE yesterday announced close out of its interest rate swap position for a return of $35m which with their pre existing cash will give a cash balance of $75m.
At yesterdays closing price of 18c MUE's market cap was $44m.
Also of note is the likelyhood of a special dividend - last June after a close out of a portion of their interest rate swap that netted $5.4m they paid out a special dividend of 2cps.