Ann: Quarterly Activities/Appendix 4C Cash Flow Report, page-71

My reading of the recent 4C is that "invoicing delays" means an underwhelming HY revenue number, which is expected to be offset by the"rebound" in Q3 and Q4.
Delaying the ACV close to the HY report enables further good news to offset the negative news.

Definitely business is growing well, but translating contracts to revenue to cash is sluggish, which has put off buyer's and worries holder's. The share price is testing support at ~18c for the third time in last several months, if it breaks down, it will be grim. There is no evidence of any eager buyer's, just speculator's .
A lack of motivated seller's has kept us above support for now, but this cannot go on for much longer.

AIMHO