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To start with I dont know much about accounting and could use...

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    To start with I dont know much about accounting and could use the help but couldnt the actual net profit be worked out in this simplisic way

    Cash At Bank 2018 - Cash at Bank 2017 + dividends paid for the year + money spent on property development
    $204.5m - $168m + 23.148m (dividends) so out of this I get $59.648m + money they spent on property developement ??

    Delivered profit after tax of $112.9 million so I am a little confused with this any help appreciated
 
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