You only get to deduct expenses, not investments. They could have bought a 70 million dollar piece of farm equipment with that money to reinvest, but they'd only get to deduct a small portion that year.

Regardless, you can't tell based on the data given whether the companies re-invested the money or distributed to shareholders. The difference between those companies could just be whether they booked a $50M sale on Dec. 31 or Jan. 1. Or whether they wrote off a bad asset on Dec. 31 or Jan. 1.

It's totally capricious.