if one looks into Biontech's financial statements carefully

if one looks into Biontech's financial statements carefully, it's deferred revenue liabilities are particularly small in comparison to Moderna's. More precisely, it amounts to 0.24 bln vs 7,3 bln. This line shows the money's received from contacts for which no delivery has been made yet. If both entities follow the same accounting standards (maybe Moderna is following GAAP Vs IFRS), it demonstrates that Moderna is vastly behind in its contractual obligations by an unreasonable factor and Bntx is serving it's contractual obligations at a normal pace. If this doesn't show credibility what does$BioNTech SE(BNTX)$

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