Ann: Change in substantial holding, page-42

Just means that PWN will complete a manual stock count and visual review for damaged or obsolete stock to get to an "actual stock value" rather that a "book stock value" that is based on their inventory management system (probably in this case an excel spreadsheet). Any difference between the two will be added or subtracted from the acquisition value (likewise, generally the same is done with the bank account - if there were payables not on the accounts payable system but paid, but doesn't look like it is happening here maybe the turnover is lower).