The £68m is based on share price as may be verified quite quickly, that may be why I haven't bothered. The £140m++ seems to be speculation. It may be that we are talking about a very cash rich company and both are right but I think it would be a very foolish board who did not get a bit peed off at £88m lying around in petty cash. But Daddy0oh may have seen the books. I am yet to be convinced.