"Pink Limited" meets the minimum requirements under Rule 15c2-11 and that's all they need in order to trade over the counter, do a reverse split, change the name, change the share structure, change board members, change officers, and do anything else they want to do to their corporation charter, and all without a shareholder vote.
As far as FINRA is concerned, that's "current," Just as an OTCQB ticker is either current or its not. I think some newbies are getting hung up on the word "current." Some are saying this company can't do a R/S while "Pink Limited" when obviously they can, and they clearly intend to.
If this company doesn't file the 2023 annual report on 03/31, that's a different problem -- they will go to Expert Market and US traders can sell it but not buy it. It's likely they will do the R/S before 03/31 though, IMO, because they probably notified FINRA on the 19th and it's 10 calendar days, not 10 business days.
Anyone who thinks a pinksheet ticker needs to be "Pink Current" to do a reverse split is mistaken. But no matter, you all do what you feel is right, and I'll shut up now. Obviously I ruffled some feathers. Sorry.