The audited financials were supposedly part of the prior uplisting scenario spun as well as a requirement to work with their prior IR company. Yes, customers would obviously want to see financials to verify the stability of the company, but that wouldn't be their only due diligence.
The largest shareholder is the CEO so he benefits enormously from a higher pps. The clearest way to get a higher pps is to get off the pinks since this will bring about a larger audience and greater demand. So why would the CEO not want to do what's in his best financial interest? Because you contacted the IR or the company with material questions that neither could answer since any info has to be disclosed to all shareholder simultaneously as is required by law?