Statutory Profit attributable to owners of the company was $88m...

Statutory Profit attributable to owners of the company was $88m in 2018 and $116m in 2017. You are refering to the unaudited underlying profit after a long list of adjustments.

I think that, in these sorts of situations, when it comes to suspicions of creative accounting practice, the best thing to do is to consult to part of the financial statements that cannot be subject to financial alchemy, namely the Statement of Cash Flows.

If you did so before posting, you would have seen that over an extended period of time (8 years ending FY2018, which is as far back as I have checked):

1. Underlying Net Profit is a very close proxy (99%) for Free Cash Flow;

and

2. Cumulative Reported Net Profit actually understates Free Cash Flows (by a significant 35%)