AGM Presentation 2017, page-6

If the fish is harvested, it's inventory.
When the salmon is sold, this part of inventory is treated as expense. The costs of those goods not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.

If the fish is still growing, then it's biological asset.

Both unsold inventory and biological asset are Assets, they have nothing to do with operating profit.
However, inventory and biological assets revaluation are a part in Net profit or EBIT.

I am not an accountant, so correct me if I am wrong.