News: BIG Big Un says FY revenue from ordinary activities $14 million, page-130

If you believe this to be a bad accounting practice to account for SaaS this way then I think you might need to perhaps read up more on this topic. It's quite normal. I used to work in a subscription based tech company and this was how investors in the company WANTED revenue to be accounted.

So no, your assumption is not correct. Sorry to be blunt.

What do you mean by "Bigger contracts signed Q4"? I don't understand the issue here?

Regarding the 4.2 thing, it does read weird. Just at a glance I would assume it is related to the roughly million bucks worth of income not related to operating activities (ie not the core business, such as R&D bonus etc). If you read the report in conjunction with the figures it all seems good.

I think TBH at this point you are clutching at straws and looking through your post history you honestly WANT to believe or mislead people into thinking there is something wrong when there is no information to support that. Perhaps you should reconsider the sentiment on your posts to match your words?