2018 normalised P&L:
2H 2018: sales 150m, NPAT 24.6m, NAPT/sales=16.4%.
If 1H 2019 sales drop to 150m (compared to 170m in 1H 2018), NAPT would be 24.6m by applying the latest NAPT/sales ratio (16.4%).
Even with extra 4m inventory write-off on top of the 6m inventory write-off made in 2018, NPAT would still be around 22m.
what’s the concensus / expectation?
Massive increase in demand!, page-316
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