"Is anyone able to confirm my thinking on this? Trade and other...

"Is anyone able to confirm my thinking on this? Trade and other receivables recorded in the balance sheet will be captured in revenue? I'm just trying to understand the impact as the increase from last year is a significant $10M. "

Not will be captured in Revenue, but have already been captured in Revenue.

So there is no P&L impact from changes in Receivables (unless Receivables need to be written off for non-recoverable reasons) because the sales that gave rise to the Receivables have already been booked to Revenue.
(Ditto for the expenses, that have resulted in the Inventory balance, as well as Payables, both having been booked to Operating Costs as incurred.)

So, and movements in these working capital items have only cash flow impacts.

Not sure if that is what you were asking?

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