Creative reporting and accounting happens with ASX-listed companies all the time, it's a disgrace. The inconsistencies between feasibility studies, regular company announcements (investor presentations, market updates etc) and official reporting and accounting makes it extraordinarily difficult to get the real picture.
A40 is guilty of the above too, but they are much better than the majority of ASX companies (at least those that I follow anyway). All I can say is don't seek reliable answers to your questions on HotCopper... talk to your accountant or contact the company. If contacting the company I would suggest writing (If you're old school) or emailing them and requesting they respond in kind. It's not the Company's job to teach shareholders the basics of accounting (I'm speaking generally here, not specifically to you), so try to be as specific as possible as to your queries and not be too general, this will come across as being lazy and your response will more than likely be very general in nature.
A40 are generally pretty good with investor relations, I'm confident that they will answer your questions.
A40 Price at posting:
17.0¢ Sentiment: Buy Disclosure: Held
