Agree, cashflow won't provide full picture as payment get delayed after the closing date 31st March.
I used word manufacture is simply copied from the 4c not intended to say they "manufacture" anything. This to avoid any doubt on what I refer in my comment or make it easy to check on the 4c ! So no I have not made wrong statement but certainly you interpreted it incorrectly. Also, I said staff cost is 30% not half so definitely you are reading it incorrectly.
However, their net cash balance over last 9 month going down so they are spending on something more then what they earn but instead of providing clarification they saying that is due to "internal forecast" which isn't clear justification on why cash going down and they could done better job by giving clear reasoning.
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