Ann: Quarterly Activities/Appendix 4C Cash Flow Report, page-54

I also think your wrong. There is nothing misleading. In the 2021 year the company recognised part of the revenue from the Anaergia contract as Accounts Receivable, with the rest to come. It also recognised the total loss on the contract in the 2021 year with that loss reflected as either a reduction in Accounts Receivable or reduction in Inventory held, in proportion to the contract completion. The costs of producing have been expensed but of course COGS takes into account Opening Stock and Closing Stock figures. So all above board and as per accounting principles. Not sure what you're getting at?