Valuation, page-23

{shakes head}

You need to read the damn thing in context of the time period!

The revised strategy was that they will not be sold as cut stones DIRECTLY TO JEWELERS IN THE USA .... BACK IN MARCH!

"These five stones (77cts) were never intended to generate material cashflow" ... BACK IN MARCH!

Then as per the announcement you quoted:
"The five ‘special’ stones sent to the US for cutting and polishing by Meg Berry will be sent to Thailand for inclusion in overall inventory"

The "overall inventory" at that stage was 40,000 carats that had been already been sent to Thailand for assessment & valuation.

The "overall inventory" now has reached 405,000 cts

The "overall inventory" is now going to tender.

ALL the special stones cut & uncut, are in "overall inventory" that will be sold next week!

Its not really very complex!