EBITDAW and operating cashflow figures don't include WIP movements or impairments. But as per the notes, reported EBITDAW (the -$58M figure) did include some goodwill impairments due to accounting policy changes.
It's hard to get your head around it all (even for people who have worked in accounting for years). I'd only do it if someone was paying me good money ...
The WIP / goodwill issue is rubbery. But if SGH doesn't do it conservatively they leave themselves open to attack by hedge fund analysts etc etc. They're a bit short on the credibility up until this month at least.