From ASX guide to listing...

From ASX guide to listing https://www.asx.com.au/documents/resources/A-Guide-to-Listing-SEP-18-Maddocks.pdf:

"If a company lists under the assets test rather than the profits test, it will be subject to certain additional
requirements following listing:
Quarterly financial reporting
The company will be required to quarterly report its cashflows in addition to the standard half year and
annual financial reporting if at the time of admission it has 50 percent or more of its tangible assets in
cash (or a form readily convertible into cash).
The company will be subject to quarterly reporting for at least 2 years following listing or a longer period
if it is not cash-flow positive."

Not sure if they have to report on last quarter as they were not listed.