How do you even know that? Your speculation as to the reason not here is what then? Hmmm? No money? Hold it if they just received $180,000 then there should be enough money, right? Just lazy and did not get around to it? On vacation? Come on if there is no reason to delay it then why delay? Just maybe they would be caught in a lie and then be in SEC trouble is the most likely reason and no auditor would sign off on lies and subject themselves to penalties, loss of a license or possible jail time.