Tassal Group Strategic Thoughts, page-367

Other way around. That chart should be read from right to left, it's very confusing.
You start with operational then because biomass was lower and prices lower, SGARA had a negative impact, so subtract to get to underlying, then subtract significant items to get to statutory.
Underlying is a messy term also.
We all know what operating means though, right, it's profit from growing and selling the seafood. SGARA is non cash and significant items are non recurring, so we subtract or add back to get to the real number.