Who's lying? Anyone who quotes the O/S at less than they know it is and as the T/A reports is surely is. Are you suggesting that the T/A is lying about the O/S? Why? Not sure where you're headed with this argument.
And to settle it once and for all, the company does not file audited financials. Any audited or unaudited financials have nothing to do with stock structure reporting of the T/A and the T/A must report accurately and timely regardless of any company operations as a regulation. That's just the way it works. O/S is supposed to be real time to protect investors. It's not something the company has any control over... in most cases. I have my doubts on whether or not this T/A is reporting in a timely manner as required. Always seems to be an increase in O/S AFTER a PR.