You're forgetting MDMN, the public company only receives half the money in this transaction, hence all amounts need to be cut by 50%.
So, once the transaction closes, which it doesn't appear to have done yet, MDMN will have $2.7 million in cash, against a valuation of some $75 million plus.
And as I said, CREST is not an exchange, so the valuation of any ownership is not subject to market forces. IMHO, this makes the $27 million number quite suspect.