Ann: Quarterly Activity Report and Appendix 4C for Q1 FY2023, page-21

Simply put this is a AASB15 matter for Receipts with customers.

Which I think the confusion is coming from - typically you see an issues with these sorts of things with software companies, so I assume its a recognition - but I digress.

long story short - AASB15 says if you have a subscription service or alike the revenue has to be allocated over the life of the contract - I.e. If i have a Microsoft subscription for 36 Months for $3600, Microsoft wouldn't put $3600 of receipts in their earnings - it would need to be allocated at $100 a month. So the net affect on their book would be revenue of $300 for the quarter opposed to $3600. (I understand I'm using an American company for a AASB, but this is just to provide some clarity.)

This is essentially what I think is happening with 4DX and these receipts from customers - So they will allocate the receipts from customers as deemed appropriate over the lifecycle of the 'subscription' or alike service.

I hope this provides some insight into the timing of revenues.