Amarin Corp Plc (AMRN)

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Help me understand Valuation

Someone please help me understand the valuation of Amarin based on info. given in their September presentation.

Liquid Assets (Millions)
CASH_________________________________ $150.5mn ____ worth +$150.5mn
LONG-TERM DEBT______________________ $94.8mn _____ worth -94.8 mn
EXCHANGEABLE SENIOR NOTES________ $122.5mn ____ worth ? + or - ?

Common Stock and Equivalent Shares (Millions, Except per Share Amounts)

OPTIONS_____________________________ 11.9mn Avg. Exercise Price of $5.47 __ What are they worth? + or - ?
WARRANTS___________________________ 9.8mn Avg. Exercise Price of $1.41 __ What are they worth? + or - ?
RESTRICTED STOCK UNITS_____________ 2.3mn __ What are they worth? + or - ?

TAX LOSS CARRYFORWARDS_____________ >$500mn @ 12.5% tax rate = Worth approx. +$62.5mn (@ Goldman JT said they are worth more than +$80 mn, How?)