Ann: Preliminary Final Report, page-8

Hey mate, referring to PBP gearing up for increased sales. In this case I suspect that would be additional sales and marketing expenses (we've seen the ads), maybe increased production to service expected future sales, more admin costs, etc.

Generally speaking, those costs are borne up front but the fruits of those costs won't come through until afterwards. As an example, you start paying those sales staff straight away, but it might take them months to nail down the best selling techniques and maximise sales.