OS. Not quite correct
Once the merger is executed, it is sufficient to issue an 8-K containing the details of the merger and attaching an unaudited financial report for the previous 2 years of the acquired company. The new merged company then has 75 days (actually 71 days from the 8-K) to issue the audited financials. An 8-K is usually used for disclosing these as well.
However, CSHD (FHAL) needs to file a 10-K for its fiscal year ended 6/30 no later than 9/30. A one time extension can be granted for an addtional 15 days by filing a NT 10-k
"You can't be a real country unless you have a beer and an airline - it helps if you have some kind of a football team, or some nuclear weapons, but at the very least you need a beer". F Zappa