Post-Money Valuation Upon Close of a SPAC (23andMe and VGAC)

Hi all,

I'm trying to understand how post-money valuations work upon SPAC closings. Looking at the transaction overview slide for the 23andMe/VGAC reverse SPAC merger (whose investor presentation can be found through Google), $759M funds the balance sheet ($696M) and the (transaction expenses) in exchange for 19% of the company. Wouldn't this imply a post-money equity valuation of $759/.19, or $3.994B? Instead, an equity value of 4.448 billion is listed.

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