Saferoads, page-4

Yes your point re reclassification of liabilities is correct - my mistake. And your other points are also well made imo.

The market seems to be taking the higher share price in its stride - no sign yet of sellers being enticed into action.

The chart looked great even before the recent gains. But a break through 21.5c would see SRH move into territory not visited since late 2011 - and that would be very bullish.