This is a storm in a tea cup. While the actual number of centres may be important to some, there is a multitude of reasons why the numbers may not align between reports:
1. they talked of "proposed acquisitions" last year - were all these actually acquired?
2. some acquisitions may still be in the transaction phase and not yet finally acquired - management will treat these differently to the auditor
3. were any centres sold?
4. the report may have been written before a transaction was finalised
Its a dead cert that the inventory reported by any company on any particular day will be wrong almost immediately. The real question is: do you trust the company? In the case of GEM, that's an emphatic 'yes' for me. If its not for you, go to happier hunting grounds.
Alternatively, rather than the chest beating of letting everyone know you're good at arithmetics, why not just phone the company secretary and find out?
GEM Price at posting:
$4.00 Sentiment: Buy Disclosure: Held
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