The inquiry was launched after complaints that the value of Beingmate and the China Farm assets was re-stated in August 2019.
Silver Fern Farms claims it has measured the greenhouse gas emissions associated with producing, shipping and consuming a kilogram of 100% Angus beef and will offset them.
Pāmu says better earnings were largely due to growth in dairy business.
Whole milk powder prices fell 3% while cheddar prices tumbled 9.2%.
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