Buying Something for 70 Million Dollars

So let's round up to 97 million, market cab. That's what i bought this company for, 97 million. But the interesting thing, like i mentioned earlier, is they have zero debt. And their cash, their unrestricted cash, is at 27 million dollars. So my true purchase price of the company is 97 minus 27 is 70 million. The enterprise value that i bought it for was 70 million dollars. Buying something for 70 million dollars, 97 million dollar purchase price, an instant rebate of 27 million dollars of the nect cash.