You might as well just stop at attempting to provide valid calculations the moment you have to "guess" anything.
9 million deferred revenue is just that - 9 million that is contractually signed for. It only ceases to be a reality if a customer goes bust and cannot pay its bills.
Deferred income is one of the better liabilities to have on a balance sheet.
BIG Price at posting:
$1.34 Sentiment: Buy Disclosure: Held