$EFFI financials are not audited (see snapshot of latest SEC filing). This allows for some loose interpretations of the accounting rules is a nice way to say it.
Audited financial mean a whole lot more for investors albeit it comes at a costs. When audited, $EFFI could submit paper work to revise incorrect reporting. $EFFI will need to have audited numbers before any sort of uplist takes place. However, $EFFI could do a press release that they will uplist in the future to gain stock momentum.
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