Have a read of the report on how they came to the valuation, page 77 onwards I think, read it all last night and very interesting especially the formula used, cost per seat to build x the ground capacity, how the filled in corners cost more per seat to build, the specially reinforced foundations used during the build, the £9m worth of improvements and modernisation since 2016 like the 3g pitch, led perimeter advertising, the big screen, editing suite and PA system, improved floodlights, refurbished hospitality, the EFL valuer debunked all of that and claimed it was a 'bog standard' stadia nothing more, tried comparing with the globe arena or some rugby ground in terms of cost to build, the panel effectively told him your talking out your 4rse and agreed with our valuation as about right, go and read it's a good insight