half yearly accounts and todays afr

Can someone please put me straight.
Fridays ASX announcement had "Cash and cash equivalents" of $14.525mln. but in todays AFR Noel is quoted as "current cash reserves of about $12m". What are $2.5mln of cash equivalents ?.
Secondly, the ASX statement had "Current Liabilities" of $7.217......do we take that off the cash leaving only $7.3mln or if we use Noel's lower cash number,only $4.8mln. In either case it's cash backing of between 3.5 and 2.3 cents a share. There are 206.5 mln shares excluding out of the money calls are there not...?

DLS were 2.2 cents at time of bidder's statement which X 4 = 8.8 when I was at school. Multiply this by 206mln and you get $18.2mln...not Noel's $10.8mln quite a discrepancy. I'm not saying this is great as I, like many, bought in the float at 40cents(call included) but let's keep the quality of responses better than kindergarten arithmetic and we may have a chance of better things.