I am assuming that you are referring to operational profit of...

I am assuming that you are referring to operational profit of $19m in H1 (not statutory profit). I do not have a model for TGR, but thinking about the variables:-
1. Higher salmon (and seafood (based on the article)) prices will flow straight tot he bottom line (remember they are a commodity business, once the fixed costs are covered, any price increase goes straight to profit) H2 prices, are on average 25% higher than H1. (See link below)
http://www.indexmundi.com/commodities/?commodity=fish&months=12
So, if that is factored in, then H2 profit would be $23.75m (25% more than H1)
2. I am assuming that DeCosti integration is still occurring and costing the same as H1.

So the forecast of $45m for the year maybe quite reasonable. That gives 30,4 cps earnings.

HT1