Mate, PH is confusing you and everyone around him like the...

Mate, PH is confusing you and everyone around him like the second hand car salesmen that he is.

Sales people have no control over delivery hence they call orders sales. However, revenue is only recognised once it is shipped / delivered which can be whenever
If money is received for the order then it will be on the balance sheet as prepayment until the product gets shipped.

I kindly suggest that maybe you read the generally accepted definitions of sales, orders and revenue in the context of company financials and then maybe give PH a call and see if his meaning is different. My understanding is that it's not but he spins it like a true salesman. But please find out for yourself.