CIG consider the money gained from game, ship, UEC, cosmetics, subscriptions, etc as revenue from product sales (not pledges). Chris' December 2020 chairman letter has him stating revenue (and paying accounts) many times; pledges none.
Roberts Space Industries is the official go-to website for all news about Star Citizen and Squadron 42. It also hosts the online store for game items and merch, as well as all the community tools used by our fans.
robertsspaceindustries.com
Thanks to the sales revenue they make a profit (or loss), following which they've paid out dividends and returns on investment.