Going-Concern Risk from Operating Losses and Negative Operating Cash Flow
First written in FY2025. 3 of 7 entries say "Restated". Latest entry: 2026-09-14.
The whole theme swung hardest in 2020: 30 of 71 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- 2026-09-14RestatedEarnings
「当社は、前事業年度において営業損失171,739千円、営業活動によるキャッシュ・フロー△108,105千円を計上し、当第1四半期累計期間においても営業損失44,272千円と依然として厳しい業績推移となったことから、継続企業の前提に重要な疑義を生じさせるような事象が存在しております。」
営業赤字と継続企業の前提に重要な疑義を生じさせる事象が引き続き記載されている。一方、資金繰りについては重要な懸念はないと判断している。 - FY2026Continuing Substantial Doubt; Improved LiquidityAnnual report
「The Company continues to have events or conditions that raise substantial doubt about the going-concern assumption, as it recorded an operating loss of ¥171.739 million and negative cash flow from operating activities of ¥108.105 million for the fiscal year.」
Substantial doubt based on operating losses and negative operating cash flow continues. However, the Company determined that there was no material concern regarding liquidity due to cash of ¥459.872 million after the third-party allotment. - FY2026-H1RestatedAnnual report
「Although we hold cash and cash equivalents of ¥29.956 million, operating loss was ¥297.060 million and cash flow from operating activities was negative ¥218.387 million in the previous fiscal year, while during the interim accounting period operating loss was ¥122.488 million and cash flow from operating activities was negative ¥83.550 million. Accordingly, events or conditions continue to exist that raise substantial doubt about the going-concern assumption.」
While determining that there was no material concern regarding liquidity after the third-party allotment, the Company stated that substantial doubt based on operating losses and negative operating cash flow continued to exist. - FY2025MaterialisedAnnual report
「The Company recorded an operating loss of ¥297.060 million and cash flow from operating activities of negative ¥218.387 million for the fiscal year, and events or conditions existed that raised substantial doubt about the going-concern assumption. 」
Substantial doubt about going concern actually existed. The Company described measures through a third-party allotment and capital and business alliance and determined that no material uncertainty existed.