Please run through this logic with me - The 10K relates to a period in the past - the company's trading position, over a period between two points in time - IN THE PAST.
Logic would decree that you can only put out financials referring to a point in the past - BECAUSE you can't put out a filing unless you can definitively say what the company's trading position WAS unless it's retrospective.
You can't put out a PR each time you sell a product, the cost for one thing would be prohibitive and wipe out any profits you make from sales!