With CEO heads = 503 mil
CEO'os = 127 mil
15/9/2013 ceoo's = 46 mil
total = 676 mil: 1/20 cons = 34 mil = $1.10/share.
CR of $26,000,000 div @ $1.1/share = 24 mil + additional sundry shares say 4 mil shares total on issue post reorganization = 62,000,000 shares.
If the coal jorc is 250,000,000 tonns that imho = $4.03 in the ground value.
Is that about right ?