You said I could chip in with my accounting expertise once;AASB...

You said I could chip in with my accounting expertise once;

AASB 15 Revenue from Contracts with Customers (as per Accounting policies of Netlinkz Audited Financial Statements for the year ended 30 June 2019)

Sales of licenses

Revenue is recognised to the extent that it is highly probable that a significant
reversal in the amount of revenue recognised will not occur. This is usually
when the cash is receipted from the reseller supported by a sale report.

Hence Netlinkz can only report Sales Revenue unless they have "no doubt" (unless unforeseeable events usually) they will receive the "Cash" from their Sales.

So Reporting Sales will set us free...

Also remember too that for the half year ended 31 December 2019 Financial Statements will only show Cash receipts from Customers of $285,000 which is exactly what was last reported last quarter unless Management choose to announce in subsequent events note that they did receive Cash from their Customers at a later period (after 31 December 2019) but Sales Revenue figures will be as good based on their accounting policies.