When gathering financial documents in preparation for comparable transaction analysis for publicly traded target companies, in addition to any filed merger documents:

Use the most recently available financials $(10-$K$$s and $10-$Q$$s$)$

Use the most recently available financials $(10-$K$$s and $10-$Q$$s$)$ as of the announcement date

Use the most recently available financials $(10-$K$$s and $10-$Q$$s$)$ as of the closing date

None of the above