I'm not sure what point you're trying to make, but you're wrong.
Profit is logged against prior expenditure, so that would be the cost of acquiring and feeding the hens they had to destroy.
The cost to replace those hens will be offset against the sale of eggs produced by the new hens. That will be how next year's profit is calculated.
I don't disagree, but the prospect of Pence testifying in open court during primary season is delicious, especially if they get this thing televised.