One week before the end of the quarter, the company stated:

(SAN DIEGO, CA, December 22, 2004) – e.Digital Corporation (OTC: EDIG), a leading innovator of proprietary digital technology platforms, today announced it expects revenues and advance payments, on purchase orders for products scheduled to ship next quarter, of over $2.2 million for the quarter ending December 31, 2004 with further business growth expected in the fourth quarter ending March 31, 2005.

Now if the accountants want to play games with shipped revenues vs advanced payments, it may be reported in an altered form...but the big picture should match the guidance given on Dec 22...imo.