KEGS does not have to file Financial Reports with the SEC to be able to trade. KEGS is OTC "Alternative Reporting Standard" and KEGS is current with their obligations to be able to be traded.
The Reverse Split has been addressed on the Annual Report:
On March 14, 2024, the Company filed an amendment to its certificate of incorporation with the state of Florida for a 1-for-1,000 stock split in an effort to increase its per share price and, with appropriate funding, to become a fully- reporting (or “1934 Act compliant”) issuer. The Company intends to pursue the consummation of stock split with FINRA sometime in the 2nd quarter of 2024.