Not by itself. A new-office L-1A must show the plan will support a managerial or executive position within one year, and the initial approval is limited to one year. Delay changes the schedule and the evidence, not the standard. Whether a partly started operation is still new is a question for counsel.
Say where the business actually is
Give counsel a short factual statement of the current position: premises secured or not, staff hired or not, revenue earned or not, funds received or committed. That statement determines which framing is correct and which evidence is needed. Guessing at the framing first and then selecting facts to match it is how a filing acquires internal contradictions that a reviewer notices before anyone inside the business does.
Two conditions sit underneath that statement and do not move with the schedule. The transferee must have one continuous year of qualifying employment with a related entity abroad within the three years preceding the transfer, and the United States position must be managerial or executive. A delay that keeps the transferee working abroad generally does not damage the first condition.
A delay during which the transferee has already moved to the United States on some other basis may complicate how that year is counted, which is a question for counsel rather than an assumption to make in-house. Reconstruct the qualifying year from dated payroll and employment records before the plan is redrafted around a new opening month.