Ann: WHA Completes Capital Raising, page-41

If you go have a look at reported gross sales each quarter and then the next quarters cash receipts you will find that cash receipts don't follow gross sales.

Hypotsizing the reason for this, i am guessing out of gross sales comes rebates and sale or return product. For whatever reason, gross sales have not historically translated into future cash receipts thus making them a misleading figure to look at