Dutch food and vitamins company Numico has been commended by some market watchers for announcing a "complete and clear" financial report of its Q3 results on Wednesday; but this apparent honesty did not stop its stock plummeting 19.6% over the next two days. In its first quarterly report, the company posted Q3 net profit down 21%. It also revealed positive trade accounts receivable (bills owed to Numico by customers) as of 30 September, a clear account of exceptional items for 2001 and a complete calculation of its fully diluted earnings per share figure.