H1F15 Report, page-40

that is the thing - I am going by the numbers presented from the company
"$1.29M of incremental costs in 1HFY15 v pcp, full year increase of $3.13M"

So MBE needs an additional $5m in revenue (at 70%GM) just to cover the increase in incremental expansion costs for the year....before generating any NPAT growth, and before allowing for any increase in other costs, and for the dilution of the capital raising where they have had $10m earning bugger all interest for the half year.

And Lincoln are forecasting a doubling of EPS for the year? - I can;t get anywhere near Lincoln's numbers, based on what the company has released to the market.
The only way to get there is normalising the incremental expansion costs, or assuming they are capitalised