"...The loss of our continuous finishing line at Napier has been particularly hard to find a solution for and is the next stage being considered..."

I read this as meaning that they are finding it hard to justify the cost of reinstating finishing in Napier vs the cost of sending dyed yarn off elsewhere (i.e. offshore) and bringing it back subject to variables such as shipping and forex and in either case being able to get that cost locked in at a level that allows them to be competitive enough to win back market share over the longer term. ROI no longer stacking up.