You are wrong the whole amount of 6.3M$ is included in 1Q revenue, crystal clear in financial at p 33 http://www.electrovaya.com/pdf/QR/2016-Q1.pdf
(f) Investment subsidy (Investionszulage) to Litarion
The Company received direct financial assistance from the government by way of investment subsidy (Investitionszulage) for the financial year 2010 and 2011. Litaron accounted for a subsidy of $6,262 (€5.767 million) from the financial authorities in Germany for a subsidised investment programme in the current period. The investments were made in the years 2010 and 2011. The money was received in Nov 2015, $1,143 (€1.053 million) and the balance amount of $5,120 (€4.715 million) was received in Jan 2016 and was recorded in other receivable as at December 31, 2015. The investment subsidy is shown as revenue under the condensed interim Consolidated Statement of Operations and was has been fully realised.
