Ann: 3P Learning Investor Presentation FY2015, page-8

You're sounding like u don't quite get the research side of things, you gotta cut out all the noise and look at the fundamentals with underlying performance of the company (I think head in the sand is more short termism which u obviously focus on) and focus less on one offs (although still important to know why they are there). Secondly there is no perfect company out there and looking through numbers one can always find some negatives but again you need to look at the whole context of the company and what it does and in what industry.
Thirdly you seem very inexperienced in going through the annual report and looking through financials as again you need to understand the historicals and understand why for example trade and receivables are up 47% from the previous year. All I will say is I've probably been looking at annual reports longer than your age (which doesn't mean much if I can't read them but by my profession I read and understand sufficiently and know what to look for)
Fourthly to answer your question, the changes in note 10 are actually small and insignificant in the whole scheme of things ($ terms), but not only that, if you r worried about it u pick up the phone and call the cfo to get a better explanation of where it comes from. It could easily be a matter of a single small client or some other legitimate reason. No use throwing alarm bell sentence headlines without full understanding of where it fits.

And yes the statutory NPAT is the actual number that must be reported but it might not be the true reflection of the company's underlying business over a longer term period hence analysts tend to look at company's performance minus the noise (aka one offs)