As I understand it , having spoken to a few people , this...

As I understand it , having spoken to a few people , this biological asset accounting has had significant unintended consequences in other industries - The annual valuation can also reflect inaccuracies as its determined by a market price (this can be at a high or if the world has a building surplus a low plus you have to take into account the currency movement as well) - the DCF method assumes a lot of variables that given the high sales value also has far too many flaws - however the grower I spoke to says that they have a few schemes and would not sell any one of them before harvest.

Its my understanding that TFC does well out of those struggling and wanting out or going to the deferred model.

Maybe we are all looking for logic to the share price and mine is UBS - you dont borrow stock not to sell it - you borrow it to short it and buy it back lower. They have played this game so many times and really for the long term holders you can pick up a few cheaply when they do. I think I posted around $1.50 I will buy more which I have. this is the time of year to flush out the weak in my opinion. As I understand it if you have borrowed the stock its not reflected in the official shorts - not sure would like confirmation.