The $174.5M figure is after tax. The $249M impairment charge was pre tax.
This may not be the end of it. This slide from their presentation suggests to me that management are still unclear, conducting "Ongoing Root Analysis"? Capital costs to reach capacity, lower assumed revenue, and higher operating costs have not been quantified. Capital expenditure to date on this plant is now $482.5M. This infers that they have written down over half of this asset value.
The $174.5M figure is after tax. The $249M impairment charge was...
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