I had a little deeper look and this is what the ASX say
https://www.asx.com.au/documents/research/Code_of_Best_Practice_for_Reporting_by_Life_Science_Companies.pdf
I didn't read it in detail as I am a bit time poor right now ... may clear it up for both of us
IMU Target $2.00 - Not Ramping !!!, page-160
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