You still haven't answered the question of where you got 40M and 60M. The math should be relatively easy for you.
I realize that you're obsessing about dilution, but why don't you put it some useful context like the role of dilution in IDCC's operations before and after the 3/14/2003 settlement.
For example, after the 1995 Motorola debacle and before the 3/14 ERICY settlement, IDCC had to scramble to finance its operations and present a strong negotiating position.
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