The headline NPAT looks good until one sees how much of it...

The headline NPAT looks good until one sees how much of it results from the reversal (approx $8m). I'm assuming that such a reversal finds its way into the P & L (as the question from @Just_a_guy implies). One thing that caught my attention was the massive reduction in equipment and materials used in the first half --- 2018 $414k v 2017 $15m. I find it hard to get a clear picture of where things are at. However, I do draw comfort from fact that company says it expects to achieve a full year NPAT generally in line with last year.