Revenue recognition & deferred balances
Every campaign is a performance obligation. Revenue is recognized from verified Boostr delivery (usage), straight-lined across the campaign term with usage catch-up, or on accepted milestones — with deferred revenue and unbilled contract assets tracked to the month.
$10.15M
65.3% of contracted value
$1.19M
Contract liability on the balance sheet
$932.1K
Recognized ahead of billing
$1.43M
$710.9K billed in Nov 25
| Period | Billed | Recognized | Deferred (end) | Contract asset | Net position | Recognized vs billed | Status |
|---|---|---|---|---|---|---|---|
| Jan 25 | $195,476 | $195,476 | $NaN | $0 | $NaN | 100% | posted |
| Feb 25 | $417,898 | $445,246 | $NaN | $27,348 | $NaN | 107% | posted |
| Mar 25 | $750,150 | $728,073 | $NaN | $5,271 | $NaN | 97% | posted |
| Apr 25 | $723,170 | $728,583 | $NaN | $10,683 | $NaN | 101% | posted |
| May 25 | $813,305 | $828,529 | $NaN | $25,907 | $NaN | 102% | posted |
| Jun 25 | $1,149,841 | $1,143,166 | $NaN | $19,233 | $NaN | 99% | posted |
| Jul 25 | $967,324 | $948,091 | $NaN | $0 | $NaN | 98% | posted |
| Aug 25 | $1,136,005 | $1,138,412 | $NaN | $2,407 | $NaN | 100% | posted |
| Sep 25 | $1,176,554 | $986,346 | $NaN | $17,306 | $NaN | 84% | posted |
| Oct 25 | $1,858,875 | $1,634,645 | $NaN | $12,096 | $NaN | 88% | posted |
| Nov 25 current | $710,891 | $1,376,292 | $NaN | $811,838 | $NaN | 160% | pending |
| Dec 25 | $0 | $180,506 | $NaN | $936,670 | $NaN | 100% | forecast |
| FY2025 total | $9,899,489 | $10,333,365 | $NaN | $811,838 | |||
Nov 25 obligation detail
| Obligation | Method | Beginning deferred | Billed | Recognized | Ending deferred |
|---|---|---|---|---|---|
Vertex — Black Friday Retail Media Verified delivery × CPM rate | usage | $0 | $0 | $225,976 | $0 |
Helios — Winter Originals CTV Launch Verified delivery × CPM rate | usage | $0 | $151,922 | $151,922 | $0 |
Northwind — Holiday Device Burst Verified delivery × CPM rate | usage | $0 | $108,649 | $108,649 | $0 |
Vertex — Cyber Week Sponsored Products Verified delivery × CPC rate | usage | $0 | $0 | $94,538 | $0 |
Helios — Companion Display Takeover Straight-line over 6 months (usage catch-up applied) | straight-line | $0 | $58,484 | $83,333 | $0 |
Astra Motors — EV Line CTV Launch Straight-line over 10 months (usage catch-up applied) | straight-line | $0 | $0 | $78,000 | $0 |
Helios — Winter Companion Display Verified delivery × CPM rate | usage | $0 | $72,938 | $72,938 | $0 |
Northwind — Q4 Device Upgrade Push Verified delivery × CPM rate | usage | $0 | $67,771 | $67,771 | $0 |
Northwind — Holiday CTV Incremental Verified delivery × CPM rate | usage | $0 | $66,930 | $66,930 | $0 |
Vertex — Retail Media H2 Brand Verified delivery × CPM rate | usage | $0 | $0 | $63,739 | $0 |
Ironclad — Always-On Brand Display Straight-line over 11 months (usage catch-up applied) | straight-line | $0 | $0 | $63,636 | $0 |
Northwind — Streaming Audio Retargeting Verified delivery × CPC rate | usage | $0 | $49,856 | $49,856 | $0 |
Astra Motors — EV Configurator CPC Verified delivery × CPC rate | usage | $0 | $0 | $43,774 | $0 |
Kestrel — Airport DOOH Network Straight-line over 7 months (usage catch-up applied) | straight-line | $0 | $0 | $41,942 | $0 |
1.31M backlog
2.19M backlog
0.75M backlog
1. Opening deferred
$0
2. Billed in FY25
$9,899,489
3. Recognized in FY25
$10,333,365
4. Closing deferred
$558,468
| Period | Opening | Additions | Released | Closing |
|---|---|---|---|---|
| Jan 25 | $0 | $195,476 | −$195,476 | $NaN |
| Feb 25 | $0 | $417,898 | −$417,898 | $NaN |
| Mar 25 | $0 | $750,150 | −$728,073 | $NaN |
| Apr 25 | $0 | $723,170 | −$723,170 | $NaN |
| May 25 | $0 | $813,305 | −$813,305 | $NaN |
| Jun 25 | $0 | $1,149,841 | −$1,127,499 | $NaN |
| Jul 25 | $0 | $967,324 | −$948,091 | $NaN |
| Aug 25 | $0 | $1,136,005 | −$1,136,005 | $NaN |
All published evidence reports invoiced
50 reports awaiting billing
Disputed delivery resolved
0 disputes open
Revenue posted for current period
0 of 24 rows posted
Deferred roll-forward reviewed
$1.19M closing balance
Contract asset aged and reviewed
$932.1K unbilled