well they had one $9m installation slip from Q3 into early Q4 If you look at the last quarter they do $12m a quarter minimum on services fuel delivery and Walmart lease payments
that gives you $21m so you may want to revise unless you think no one had any installations in Q4.
10-K (Annual report) is likely to be filed around March 15th, we may know more if they hold a business update like they have in recent years around end of January.
PLUG (like other companies) hires an auditor (NOT the SEC, a private company with appropriate credentials, experience and certifications) to review the annual figures and put their stamp of approval on them indicating they accurately represent the finances of the company.
This is done once per year as there is some expense involved.
Over the longer term the audited annual reports are more important than any single unaudited quarter as they assure investors the numbers are legit.