Ann: FY23 Results Presentation, page-70

Looks like WHSP forgot to file updated substantial shareholder notice. The last one I can see was 14 Feb 2022 which is where the 166,710,681 comes from.

Since then Thornly, Bank of America and Merrill Lynch have all filed notices that they are no longer substantial holders. Castle Point has filed notice indicating they have sold down 30m shares and Regal have also updated their position but nothing from WHSP. I assume this is an oversight on their behalf.

By way of explanation the top holders report is taken directly from the name on the register, whereas the substantial shareholders report is based on self-declaration obligations of consolidated underlying ownership.

I hope this helps.