OGA 1.12% 9.0¢ ocean grown abalone limited

Anyone care to justify how they arrive with this statement?There...

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    Anyone care to justify how they arrive with this statement?
    https://hotcopper.com.au/data/attachments/1454/1454136-0778062fa928e2ad9df965e4829435d7.jpg

    There total revenue only increased $167K compared to H1FY18 however they increased " Fair Value adjustment of biologial assets" to $3M to make their book look good. Not sure what is this item about.

    https://hotcopper.com.au/data/attachments/1454/1454137-53924332fe8d392a213cbf833bef4aca.jpg

 
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Currently unlisted public company.

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