If it is deemed by management to be warranted, then I think...

If it is deemed by management to be warranted, then I think pre-announcing results is fine if it is done at a reasonable time ahead of the result (again, if it warranted).

But to provide one or two numbers out of the P&L just two days before the full set of audited financial statements are due to be made public, makes very little sense to me. Why didn't they just wait the extra 72 hours?

For a little company, SDI is quite complex, with multiple global geographic jurisdictions, a major turnaround element (Brazil), important cost elements that could have signifcant bearing on the result either way and and R&D spend that has accounting implications.

So, you are quite right, providing a snapshot of one line item is almost meaningless without the ability to determine its quality by seeing all its various determinants.

And then there's the business providing a Net Profit number. If the Pre-Tax number on its own is not very useful, then NPAT is even worse. The tax expense line is affected by so many things (varying profits from varying countries with varying tax regimes, deferred tax balances, R&D concessions) none of them possible to forecast with any degree of accuracy (even by the company's own financial managers, I'll bet).

But I have come to learn that these guys are somewhat rookie in their market dealings.
Probably better suited to in-listed life.