I just love these guys...try reading a little, it does help!
AFs DO NOT have to be for a 3 year Period according to Nasdaq rule 4426(c) (2)
If an issuer does not have three years of publicly reported financial data, it may qualify under Rule 4426(c)(2) if it has: (i) reported aggregate cash flows of at least $27.5 million and (ii) positive cash flows in each of the reported fiscal years. A period of less than three months shall not be considered a fiscal year, even if reported as a stub period in the issuer’s publicly reported financial statements