Businesses aren't valued on profit or dividends.
HUM won't pay a dividend this financial year.
They are a struggling company who's value has eroded over the last 5+ years.
They reported $30m because that's what they made. Not $60m.
They will be lucky to survive another 5 years. All their businesses are struggling to compete.
Douugh (ASX:DOU): The best thing since sliced bread?, page-25
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