BioElectronics Corp. (BIEL) is not currently an SEC-registered company. SEC rules, as such, don’t apply to BIEL.
The very form they filed states that they are not eligible for an extension.
There are timing requirements for reporting material events. You don’t just get to wait until your annual filing to disclose. I think you have three days or some short period like that. So unless the material event just happened, it needed to be reported already.