Again, as discussed above, how can you assume "export value"...

Again, as discussed above, how can you assume "export value" will appear on the balance sheet as revenue?

The parts may sit on the shelf and not be sold to the retailer by vmt until bought by a customer (like the Burson's business model).

This model allows the retailer to carry the stock without having purchased it until they are definitely going to sell it.

i.e. VMT exports it (contributing to technical "export value") but still owns it while it sits there collecting dust on the retailers shelf.
This means its there as a service to vmts customers, but the retailer doesnt buy it from vmt until a customer comes into their store/dealership/wharehouse whatever and buys it from them.

This model allows vmoto to have potentially slow moving stock available for customers and ramps up our customer service standards while reducing any risk/carrying expenses to the retailer/wharehouser/repairer.

So, export value may not appear on the balance sheet as revenue.

To stress, all thats mentioned in the article, is export value. Not revenue.