I am trying to read this report and thought perhaps somebody who...

I am trying to read this report and thought perhaps somebody who understands it better can enlighten me please.

1. The total profit was $12.7M, but that includes an "agricultural standard revaluation" of $7m. Cash inflow from operations was $5.5. Am I understanding this correctly that: the "agricultural standard revaluation" is the value of new oysters currently being bred? Or is it the value of the pearls they contain but not yet harvested? Or is it in fact loose pearls currently on hand not yet sold? I just don't see how in any of these cases, tax was payable on this "agricultural value"... I must have some fundamental misunderstanding here....

2. Why is the "total liabilities" negative? Which means no liability, which means they are assets. What assets is this "negative liability' referring to? You can see that the total liabilities got "minus subtracted" (i.e double negative becoming positive) to the shareholder assets to form the "total assets" figure...