In March 2021 an independent valuation was completed on the Tarmoola pastoral station where it was estimated that there were 1,100 cattle on the property with a value of $940,000. As at the 31 December 2021 management was not capable of performing a stocktake of the cattle given the size and nature of the station. Subsequent to the reporting date 170 cattle were sold for $158,140 . The directors of the company have determined that a provision for impairment should be recognised as they believe that the livestock should be only recorded in the accounts based on the net realisable value of the livestock that are accounted for.
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