Yes although AASB15 will result only in an on paper reduction of WIP and will not impact actual cash coming in the door. This is not so much a risk as an inevitability, though the scale of the WIP re-statement is yet to be determined as is the timing. This may impact sentiment negatively when it happens, but that would be irrational as this is just accounting jiggery pokery and will not (by itself) reflect a negative change in the health of the business.
SHJ Price at posting:
61.0¢ Sentiment: Hold Disclosure: Held