Nbort, I would suggest to the new CFO to hire your services to audit the company accounts ( I recall you mentioned before you were in Audit role). The "old" Alliance finance team must be so noob and violated the FRS 2 rule.
Below is the Alliance Q1 FY2019 Financial Statement. You can see that the Tantalum sales credit has been used to reduce the Cost of sales. Never say Never. I learn new things everyday, despite being an old man.
A40 Price at posting:
19.0¢ Sentiment: Buy Disclosure: Held