Li Chemical manufacturers have a long history of secrecy surrounding individual product type pricing etc.
That being said I find Orocobre to be one of the more open companies in the sector and their past industry analysis has been very comprehensive and surprisingly accurate in hindsight. Tara Berrie does a great job on that front as demonstrated again in this section of the quarterly.
The sections specifically discussing Sales de Jujuy operations pricing and costings were marked as being on a 100% project basis.
You raised some concerns about reporting in terms of FOB for realised sales pricing. This actually adds clarity not the opposite.
The reported average FOB pricing (US$4810pt) is net of freight, insurance and sales commission. So no need to guess at those components and try to add them back in.
Cash costs of production reported exclude export tax, royalties, corporate costs and restructuring costs.
However it is clearly stated that export taxes were US$181pt and they also pointed out that C&M costs as a result of the Covid shutdown amounted to US$255pt. These C&M costs were excluded from the reported cash cost of US$3972pt.
The Orocobre Group specific Corporate & Administration section was again quite detailed for a quarterly report. It outlined rough corporate and restructuring costs along with other items, as well as providing another very useful commentary on the effect of inflation and devaluation of the Argentine Peso vs USD.
As you can see, the company endeavoured to show the Orocobre net cash position including a proportional basis of its ownership of the Sales de Jujuy JV for clarity.
I do understand the frustration of trying to decipher and allocate costings, but investors should be able to get reasonably close based on previous publicly disclosed information to make an informed estimate.
Given this is a quarterly update, it would seem Orocobre has released far more than the required minimum level of financial information, especially compared to typical ASX Lithium supply chain producing peers.
Management do appear to try their best to help investors decipher the accounts.
Unfortunately for total clarity there may be a need to wait until audited accounts are released on a biannual basis and perform some additional research or contact the company.
I have endeavoured in the past to contribute to help other members understand the Orocobre financials as they can be a little complicated based on Joint Ventures etc and am happy to help where I can in the future.
