I think you're greatly misunderstanding cash & accrual...

I think you're greatly misunderstanding cash & accrual accounting in relation to a potentially emerging small cap stock that is still looking to develop & gain a foot hold in the tech space.... Businesses owners, accountants, long term investors etc generally rely on accrual based accounting to view, analyze & make key decisions about the viability & future direction of an enterprise.... others will generally rely on the cash accounts.

100% there is no substitute for cash in the bank, but in this environment you need to secure contracts & see them to fruition.... they're not selling apples by the tonne.