Sunday, February 19, 2023 8:02:15 PM
https://www.otcmarkets.com/otcapi/company/financial-report/323118/content
Then the company declared it was no longer a shell in the next filing through March of 2022 and ever since then. Just because the company believes it's no longer a shell doesn't mean the SEC agrees, hence there are registration rules which all must be met for Rule 144 to be made available to them.
They will not meet the requirements for their 1 Year Restriction to begin until they are current with the SEC. If they had never reported themselves as a shell you would be correct, but they did and now they are subject to the rules of previously being a shell until the Form 10 is accepted by the SEC.
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