Your 100% correct unaudited revenue and cash receipts will never match up perfectly in a single quarter due to invoices generally having a 2-4 week grace period for payment meaning their will always be a slight lag, you clearly have a bad debt problem or someone's having fun with the numbers as ...
Over the last 365 days your unaudited revenue was 7.1 million dollars.
Over the last 365 days your actual cash receipts totalled 3.2 million dollars.