That report is ridiculously old and for some reason keeps getting re-hashed by holders..,
You can see that valuation is based on a 90c AUD. It's well in our favour atm at 78c so that report really needs a good refresh to be valid given the current scenario. I believe YOW has also confirmed profit of more than 30c per unit.
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Foster's Yowie Valuation, page-7
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