Ann: March Quarterly Report and Appendix 5B, page-2

I have been somewhat optimistically following GWR for several years, I have even been at Geraldton watching the trucks unload, but after about a year of shipping this is disturbing.
Sales at A$145.15 dmt .. DRY metric tonnes
C1 FOB A$135.2 wmt WET metric tonnes
At first glance a mere $9.95 profit per tonne ... but NO it is worse!
Quoted Cost is WET and sales price was DRY. How many WET tonnes make a DRY tonne?
What is the moisture content of WET? Not quoted! If it is more than 7.36% then they are making a loss on every tonne.
Surely this is misleading reporting! Of course please correct me if I am wrong in my assessment