IFRS 15 – Tang (ii) construction contract

Hi Team,
I want to ask about the question as below : (I summarized)
On 1 Dec X7, Tang enters a contract to construct printing machine with consideration of 1.5m (fixed consideration) and bonus of 0.1m (if completed within 24 months). Expected cost is 0.8m
On 30 Nov X8, bonus is highly to be reversed, they complete 65% of the contract
On 4 Dec X8, contract is modified that results in the increase in fixed consideration by 0.11m and expected cost by 0.06m. The time for completion to get the bonus is extended so there’s high probability of achieving bonus (still 0.1m).
How to account for the event of 4 Dec X8? Tang has an accounting year end of 30 November.

So in the answer section, they re- calculated the percentage of completion = 60.5% ($0.52m actual costs incurred/$0.86m total expected costs – new) and said “It recognises additional revenue of $59,550 [(60.5% × $1.71m) – $0.975m revenue recognised to date] at the date of the modification as a cumulative catch-up adjustment. As the contract amendment took place after the year end, it is a non-adjusting event and the additional revenue would not be recognised in the year ended 30 November 20X8”

So that means the additional revenue of $59,550 will be recorded in Year end November X9 instead? because the completion percentage now increase from 35% to 39.5% ?