The 10K includes the 4th Q unaudited operations.  If the 1st, 2nd and 3rd 10Q's were extended then the 4th Q data would extend the 10K filing.  The logic that the 1st, 2nd, and 3rd Q's are completed and part of the 10K still needs to include the unaudited 4th Q data plus the work of the entire year's 10K.  IMO the 10K is more complex and will take longer than any 10Q since it includes an entirely new unaudited 4th Q.  I'm not holding my breath for the 10K March deadline.