Going off your link, the 132 [Actual] figure appears to erroneously describe the Phase 2 trial, not the OLE extension. The number was up from 120 because there was some eventual over enrollment.
The other figures date from 2020 and are excusable in that they represent that moment when the Phase 2 had concluded but the Spanish COVID enrollment circumstances had not really manifested yet.
Concluding that there was deliberate lying is unreasonable when incompetent reporting will do.
So, your post that “the company falsely communicated along the way” and that “COVID did not make Missling lie” implicates Anavex in the commission of securities fraud. Are you sure about that?