Ann: Quarterly Report, page-20

@K0byOBr1en

That confirms my calculations that there are some one off costs in the product manufacturing & operating costs. These will be associated with the WDA integration and/or something going on behind the scenes but is sensitive to release to the market at this stage.

Looking at the Q1 FY2021 4C you can calculate that product manufacturing & operating costs (PMOC) are about 75% of 4C revenue. Applying 75% cost base to $645,909 revenue equates to $484,432 PMOC. $850,544 Q2 FY2021 PMOC via 4C - $484,432 = $366,112 one off expenses.

R&D decreased by about $32k for the qtr = 23.6% down, Advertising & Marketing increased by about $75k = 256% up, Staff Costs increased by about $119k = 31.5% up, Admin & Corporate Costs increased by $21,000 = 4.7% up.

Appears that they bumped up Advertising & Marketing for the busy season & there are additional staff costs circa $476k pa being for all the new hires for the B2B launch.