This looks to me like potentially a Phellinus Sp. of fungi, although on the Phellinus species they have an underbelly as it were-they are convex!! Yours definately is concave is it-as if it were a scallop shell sitting on the tree so to speak!!
If you check out Ph. ignarius for example, it does rather appear similar from above.
Source. ''mushrooms' by Roger Phillips
If you check out Ph. ignarius for example, it does rather appear similar from above.
Source. ''mushrooms' by Roger Phillips