Yes we have been told that a sale is recorded when it leaves the...

Yes we have been told that a sale is recorded when it leaves the warehouse (except for prelaunch). This is the way it used to be. But most have now (for some time moved to consignment, that is once it rings tbe cash register).

Still if the sale occurs 1st day of a qtr. The royalty statment does not get sent until 45 days after the qtr end and the 4c is reported a month after the following qtr

1st Jan sold
31 Mar qtr end
15 may report sent
End of July 4c.

So 7 months before we know what revenue is can happen.

Add to that we have been told it takes 3 months from purchase order to delivery of stock. It is a long journey.
That's why it is interesting when management give away numbers as yoy can plan volumes ie millionth unit to be sold back in Nov. Previously 600k manufactured.