I would be giving the pk here, hopefully as soon as the tackle comes in
We dont see the refs position to judge whether she has or can see it, the ar could call it but its an opinion foul esp real time and probably bordering on the not so credible side
As James says above, you get a split second to say, pk, or, is play continuing more beneficial.
Its one of the times a quick whistle beats a delayed one
it does become awkward if you wait until the shot, if the ref has not signalled advantage ( and i doubt she played an advantage here), then you can go bk to the foul, ' guys, she was taken late, its a foul, i was just waiting to see what happens next, same as i have been doing on halfway"
Hopefully not too many are actually playing and signalling advantage here, its either a pk, or simply a missed foul by the referee team.