Chasse_Patate schreef op 2 april 2017 18:59:
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Ik denk dat je niet eens de moeite hebt genomen de jaarverslagen en andere financiele informatie van EXAS door te nemen.
Hieronder geef ik de paragraaf "How We Recognize Revenue" uit het 2015 jaarverslag van EXAS.
Alsof dit nou zo volkomen glashelder is.
Oftewel: man, man, man, lul toch niet zo uit je nek.
How We Recognize RevenueA large portion of our revenue is recognized upon cash receipt. For Medicare and certain other third-party payors where we have an agreed upon reimbursement rate or we are able to estimate the amount that will ultimately be received at the time delivery is complete, we recognize the related revenue on an accrual basis. Until we have contracts with or can estimate the amount that will ultimately be received from a larger number of payors, we will recognize a large portion of our revenue upon cash receipt. In the first period in which revenue is accrued for a particular payor, there generally is a one-time increase in revenue. Additionally, as we commercialize new products, we will need to be able to make an estimate of the amount that will ultimately be received for each payor for each new product offering prior to being able to recognize the related revenue on an accrual basis. Because the timing and amount of cash payments received from payors is difficult to predict, our revenue may fluctuate significantly in any given quarter. In addition, even if we begin to accrue larger amounts of revenue related to Cologuard, when we introduce new products, we do not expect we will be able to recognize revenue from new products on an accrual basis for some period of time. This may result in continued fluctuations in our revenue.