Market is forward looking, page-319

There is nothing to suggest that the accounts are the only issue holding up relisting.
The company was suspended before the accounts were due.
The lastest announcement links relisting with other ASIC issues: “BIG is still in discussions with ASIC with regard to other matters and there is no certainty at this stage as to when the securities of BIG will be reinstated to quotation.”

This is going to be a long wait for holders, no point in trying to raise false hopes.