From an (naive) accounting point of view, they only received the money for the first 505 backers (who technically are not allowed to refund without legal disputes action; or that Eve lets you to, which they probably would and give it to another late-backer in that case.)
The rest of the April-batch backers are eligible for full refund so technically that money is not Eve's yet. Or does it work the other way, accounting pre-orders as revenue and refunds under another account ?
Screw accounting, Eve only has 1.3M of backer's money on hand right now.
The total value of the pre-orders assuming no one refunds is probably way pass 1.5M at this moment (I guess around 2M?).