If the operations are necessary to bring the asset to operating...

If the operations are necessary to bring the asset to operating condition, then net sales proceeds received during activities necessary to bring the asset to the location and working condition necessary for it to be capable of operating properly, are deducted from the cost of the asset.

Apex have announced Commercial Production was achieved in April,hence sales and costs will be shown in the Income and Expenditure statement.

All the costs prior to April is simply developmental, June Quarter will be the real measure.

But at 0.19 it is well worth the punt, based on current knowns.