What do you make of this? Page 50 of the IER: - On 10 July 2018,...

What do you make of this?

Page 50 of the IER:

- On 10 July 2018, the loan agreement with Capital Credit (owner of the purchased debt ledgers) for an amount of $0.4 million (including capitalised interest at 30 September 2018), was extended until 7 January 2020. Subsequently, all of the accrued interest and 5% of the loan capital has been repaid.

Page 29 of the HML Annual Report:

(a) On 10 July 2017, the Company entered into a short term agreement with Growth Point Capital Limited ("GPC") (acontrolled entity of the Investment Manager for accounting standard purposes). A maturity date of one year from theadvance date applies, together with a 5% p.a. interest rate. Should the Company elect, the loan may be repaid whollyor in part by way of shares of Growth Point Capital.

On the 10 July 2018, the loan was extended until 7 January 2020. Management have considered the recoverability of the loan and have impaired the asset by $250,000 based on estimates of the recoverable amount that Growth Point Capital Limited is expected to be able to repay. Subsequent to the year end, all of the accrued interest and 5% of the loan capital has been repaid.

So basically JBFG gets their loan repaid in full while HML gets stiffed to the tune of $250,000.  No surprises there.

This is where it gets interesting - if you do an ASIC search for "Growth Point Capital" you see the following:

Are we looking at two separate companies that have shared the same name?  Or one company that has changed name twice?  Note that the ABN's are different.