An interesting thing to note is the the leaseback is only for 2 years, so it would seem the value is predominantly in the land.
If they're able to get over $40m and the lease liabilities amounts to sub $3m, it creates an interesting question about how the NTA will look post transaction.
It also raises the question about where the manufacturing operations will be after that point.
Ann: Appendix 4D & Preliminary Interim Report - 30 June 2021, page-14
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