Dalton will have to file... if just to stay current or pink on OTC Markets. The Annual is usually due in 90 days which puts it at end of March... then I believe they still get another 15 days if they want. Having said this, a CEO can file the financials sooner than any required deadline. I've been told by a couple of CEOs they prefer to wait till the last minute in case they want to add 'Subsequent Events' or for other reasons.