To match-up on the FX gain he’s had. I think it’s a little misleading the way you portrayed it in the article, bearing in mind you’re an Accountant. The FX gain may not necessarily (I’m quite certain) be in Cash. Convertible to cash in the near future? Yes (in the case of Trade Receivables and or Inventory, Short-term Investments, etc.). I am yet to see the published Financials and not interested, really.
You should also bear in mind that the Company do have running costs paid with FX, therefore, if not for Reporting, the said profit is just, what it is, a “Book” gain. If not that it reads “after tax”, it would have resulted in the Company paying huge taxes on an “unreal” profit.