They aren't EM yet because they need to go past 120 days late filing the annual. Not sure if the clock started the after the Q close (Jan 1), day after the due date (3/31), or after the extended time (4/15). Just a matter of time, as they can't get current with the info they provided. Stevie admits that himself, and can't change what they have. So, it's just a matter of time, will happen soon, in a morning, and there will be no escape from the EM.