Answer:
You have already the introductory verb in past and this could be the sentence in indirect speech already, but “ they have not eaten their meals” is not correct. Direct speech should be : We have not eaten our meals. Then you could use: He said that they had not eaten their meals.
With the introductory verb in the Past you change the Tense in the Direct Speech sentence. Thus the Present Simple becomes Past Simple,
Present Continuous- Past Continuous
Past Simple- Past Perfect Tense
Past Continuous T.- Past Perfect Continuous
Present Perfect- Past Perfect etc.
As you see the tenses shift only if the introductory verb is in the past. If not they don’ t.
Hope this helped
Explanation:
