So you are ok with the company not fulfilling basic reporting...

So you are ok with the company not fulfilling basic reporting standards to its shareholders?

Non lodgement of the half year accounts is pretty poor form. With no operating asset the company would have pretty basic accounts that a year 10 student could lodge.

Have they already moved to the reporting standards of a delisted entity?

The process of distributing the escrow shares is more complicated than some here may think, and I for one am not too keen on this process occurring if the company has already given up fulfilling ASX reporting requirements while still listed.