That's an impressive amount of DD. One minor thing though. CSHD can't be a "new" entity and "not FHAL", because everybody is/was holding shares of FHAL, and they got converted to this "new entity".
Hence, no new entity. The share structure of CSHD remains as of now the share structure of the former FHAL, barring the S-4 registration statement which will brin the former CVSU shares into the share structure of this new entity. The 10K is really is just that. A 10K. And in order for it to list the financials of this "merged entity", the S-4 has to be filed first, otherwise how else can CVSU's assets/liabilities be included in it, if the share structure is not??
I honestly don't know where Yahoo got those numbers or whether the financials have been audited or not, I was just trying to point out a technicality. I certainly hope everything is proceeding on schedule.