Aug 16 (Reuters) - Performance Sports Group Ltd PSG.TO
* Files for non-timely 10-K - SEC filing
* Delay in filing 10-K a result of audit committee's internal investigation related to finalization of financial statements
* Earnings before income tax and net income for year ended may 31, 2016 seen to be lower than comparable period last year
* Failure to file annual report on form 10-K on time is expected to result in default under the co's credit facilities Source text - Further company coverage: PSG.TO