Supurva Healthcare Group Inc (SPRV)

[work-n-hard]

Again, I urge everyone to consider why they use the words that they do.
If it doesn't actually say something has been done, then "that thing" has not happened.
On page 18 or 19. There it says this:

Note 4 – Acquisition of 1094 Military Trail, LLC.On March 11, 2021, the Company completed its Agreement of Merger and Plan of Merger regarding the acquisition of 1094 Military Trail, LLC. The Company will issue 10,000,000 shares of its common stock in exchange for 100% of the ownership shares of the acquired Company. The acquisition is accounted for as a business combination under common control.

If we read what they actually say, we see that they say, " The Company will issue 10,000,000 shares ...".
Will issue, is not the same has Has issued, meaning the deal has not closed, until all parts are completed. Meaning either party can pull the ripcord and get out of the deal.

It may also be noted on the following page, that they included info. about shares that they issued through Apr. 22nd.
So more than a month after the date of Mar. 11th, they still had not issued the shares to close that deal.

That's my take.

https://backend.otcmarkets.com/otcapi/company/financial-report/283749/content