I still don't think management would have come up with the $44m figure based on having to sell a big number of SPS to hit hit it. They know more than anyone that there are delays, long lead times etc. Id have hoped they would have worked out the SPS $$ coming in from past sales + used near completion of sales to come up with that figure. I think it would be very naive of them to base that figure thinking they will make 'x' amount of sales during the period.
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