I would have thought any spend on manufacturing devices that...

I would have thought any spend on manufacturing devices that haven't been sold would have been allocated to the Balance Sheet and not to the P&L.
Unless a device has been sold it shouldn't be treated as a cost of sale or expensed (unless it it is being written off).

Perhaps there are some higher R&D costs coming through - but again I think there is some opportunity to treat these as either P&L or B/Sheet.

I was holding a small parcel as of this morning and looking at buying a fair bit more shortly. But will hold off for the moment and look a little more closely as the annual report (in August?)