So the 10Q shows the TORQ Deal is not complete yet and the Common Shares Have yet to be issued. and ~$2.2 Mill in Revenue reported....

Maybe the delay was not for the Audited Financials for this 3rd Quarter, since their has never been a requirement to provide "Audited Financials for a Quarterly Report"

but the following statement

Principles of Consolidation

The accompanying consolidated financial statements include the financial statements of Digital Utilities Ventures, Inc. for the period of inception through February 28, 2014 consolidated with the financial statements of Torq Communications, Inc, (formerly Digital Utilities, Inc.) for the period of establishment through February 28, 2014. All intercompany transactions and balances have been eliminated in the consolidation.

Regards

SUNNY:>)