The merger took place on March 1, 2023 therefore, I expect that they should file Form 10-Q first, followed by Form 10-K for 2022, and then Form 10. I'm not sure why they volunteered to file Form 10 now. Form 10 is a type of registration statement used to register a class of securities under Section 12(g) of the Securities Exchange Act of 1934 ("Exchange Act"). It is also used by shell companies to create inventory for reverse merger transactions, which transition a company from private to public status.