Ann: Quarterly Activities/Appendix 5B Cash Flow Report, page-95

It is possible to make quite a lot of headway on pricing each cargo in the March quarter, from the information given. Without going through all the workings, the late shipment consisted of 51.6k tonnes of low-spec BW coal @ ca US$214/t and 27.2k tonnes of low-spec New Elk coal @ ca US$237/t, yielding US$17.5 mn. The other low-spec cargo was 24.6k tonnes of BW coal @ ca US$214/t and 10.8k tonnes of New Elk coal @ ca US$237/t yielding ca US$7.8 mn. The high-spec cargo was 20.2k tonnes of BW coal @ ca US$330/t yielding US$6.7 mn. These figures are calculated to be consistent with all the published data, eg New Elk coal sales averaged US$237/t. The unknown/estimated figures are the prices split for BW low-spec and high-spec coal in the latter two cargoes above. I have just assumed the BW low-spec prices for the two cargoes are equal, from which the high-spec price drops out by residual.