Its no that big a deal. There are many reasons why the report wasn't ready on time. Have a look who the Auditors are, Earnst & Young. Nido would not be one of their biggest concerns considering who else they audit. The ASX allowed a few days extension to lodge anyway because of the new IFRS rules, which just shows how must strain Auditors are under.
Nobody here knows who caused the delay, the company or the Auditors, so you can't say it reflects poorly on the management. If it's not within your control, hey what can you do.
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