Ann: 2022 Half Year Report and Appendix 4D, page-5

I note you are not a shareholder and consequently may not be as familiar with FDV's modus operandi as others are.
Both comparisons you have referenced are attributable to the contingent consideration of up to approximately A$39M which may become payable as additional consideration to the vendors for recent acquisitions dependent upon whether operational targets are achieved.
Of course, Management is well aware of these and has mentioned its approach: facilitating payment of contingent considerations relating to Infocasas and E24 commencing from April 2023, including raising sufficient additional capital and/or negotiating deferrals of these payments by their due dates, as required.