Going Concern Risk Due to Continued Significant Operating and Net Losses and the Possibility of Negative Net Worth
First written in FY2020. 6 of 14 entries say "Restated". Latest entry: 2026-10-13.
Chiikishinbunsha moved to the "Worse" side of this theme in 2026, 6 years after the typical company in this theme (2020).
The whole theme swung hardest in 2020: 30 of 71 companies on the "Worse" side.
23 other companies' latest entry also says "Worsened".
- 2026-10-13WorsenedEarnings
「当事業年度における売上高は3,335百万円（前期比105.8％）、経常利益21百万円（前期比40.2％）、当期純損失は289百万円（前事業年度の当期純利益41百万円）となりました。」
売上高と経常利益は確保した一方、共同協調行為対応費用等の特別損失により当期純損失へ転じた実績を記載している。 - FY2025MitigatedAnnual report
「Revenue for the fiscal year was ¥3,153.453 million, or 105.9% of the previous year's level, ordinary profit was ¥52.779 million, or 310.7%, and net profit was ¥41.336 million, or 1,189.1%. The company achieved substantial increases in both revenue and profit, marking a clear shift in its performance trend.」
Regarding going-concern risk arising from continued losses, the company maintained and expanded profitability in the fiscal year, reporting ordinary income of ¥52.779 million and net income of ¥41.336 million. - FY2024-Q3MitigatedAnnual report
「As a result, revenue for the nine months ended the third quarter was ¥2,302.847 million, or 102.8% of the same period of the previous year. Ordinary profit was ¥53.636 million, compared with an ordinary loss of ¥43.456 million in the same period of the previous year, and quarterly net profit was ¥26.696 million, compared with a quarterly net loss of ¥57.698 million in the same period of the previous year.」
The company turned from ordinary and quarterly net losses in the same period of the previous year to ordinary income of ¥53.636 million and quarterly net income of ¥26.696 million for the nine months ended the third quarter. The note regarding the going-concern assumption also states that there are no applicable matters. - FY2024-Q1MitigatedAnnual report
「As a result, revenue for the three months ended the first quarter was ¥754.459 million, or 103.8% of the same period of the previous year. Ordinary profit was ¥11.847 million, compared with an ordinary loss of ¥27.163 million in the same period of the previous year, and quarterly net profit was ¥9.506 million, compared with a quarterly net loss of ¥34.191 million in the same period of the previous year.」
From a full-year loss in the previous fiscal year, the company turned profitable in the first quarter, reporting ordinary income of ¥11.847 million and quarterly net income of ¥9.506 million, compared with a loss in the same quarter of the previous year. The note regarding the going-concern assumption states that there are no applicable matters. - FY2023WorsenedAnnual report
「As a result, revenue for the fiscal year was ¥2,926.578 million, or 101.3% of the previous year's level. The company recorded an ordinary loss of ¥47.664 million, compared with ordinary profit of ¥7.766 million in the previous period, and a net loss of ¥51.328 million, compared with net profit of ¥8.459 million in the previous period.」
Although the company reported operating income and net income in the previous fiscal year, it recorded an ordinary loss of ¥47.664 million and a net loss of ¥51.328 million in the fiscal year, resulting in a return to the red. No disclosure regarding the resolution or recurrence of significant doubt about the going-concern assumption could be confirmed in this filing. - FY2022MitigatedAnnual report
「After comprehensively assessing this situation, the Company has determined that, during the fiscal year, the circumstances that raised significant doubt about the going-concern assumption had been resolved.」
Regarding the significant events arising from continued operating and net losses in prior fiscal years and the possibility of insolvency, the company has determined that the circumstances raising significant doubt had been resolved because it reported operating income of ¥9.416 million and net income of ¥8.459 million for the fiscal year, while net assets increased to ¥176.202 million. - FY2022-Q3RestatedAnnual report
「As a result of this situation, circumstances continue to exist that raise significant doubt about the going-concern assumption.」
The company has stated that circumstances raising significant doubt about the going-concern assumption continue to exist against a backdrop of the impact of the infectious disease, consecutive operating losses in prior fiscal years and the possibility that net assets may fall into insolvency. At the same time, it has reaffirmed its determination that no material uncertainty exists as a result of implementing countermeasures. - FY2022-Q2RestatedAnnual report
「As a result of this situation, circumstances continue to exist that raise significant doubt about the going-concern assumption.」
The company has stated that circumstances raising significant doubt about the going-concern assumption continue to exist against a backdrop of the impact of the infectious disease, consecutive operating losses in prior fiscal years and the possibility that net assets may fall into insolvency. - FY2022-Q1RestatedAnnual report
「As a result of this situation, circumstances continue to exist that raise significant doubt about the going-concern assumption.」
The company has stated that circumstances raising significant doubt about the going-concern assumption continue to exist against a backdrop of the impact of the infectious disease, consecutive losses in prior fiscal years and the possibility that net assets may fall into insolvency. At the same time, it has reaffirmed its determination that no material uncertainty exists as a result of implementing countermeasures. - FY2021RestatedAnnual report
「As a result of this situation, circumstances exist that raise significant doubt about the going-concern assumption.」
While stating that significant doubt continues to exist against a backdrop of reduced promotional demand due to the infectious disease, continued losses and the possibility of insolvency, the company has also indicated that it considers no material uncertainty to exist at present as a result of securing funding. - FY2021-Q3RestatedAnnual report
「As a result of this situation, circumstances continue to exist that raise significant doubt about the going-concern assumption.」
The company has stated that circumstances raising significant doubt about the going-concern assumption continue to exist against a backdrop of infection-related losses and the possibility of insolvency. At the same time, it has reaffirmed its determination that no material uncertainty exists as a result of implementing the measures. - FY2021-Q2RestatedAnnual report
「The Group has determined that, as a result of implementing these measures, no material uncertainty exists regarding the going-concern assumption.」
While circumstances that raise significant doubt continue to be disclosed, the company has reaffirmed its determination that no material uncertainty exists regarding the going-concern assumption as a result of implementing countermeasures. - FY2021-Q1MitigatedAnnual report
「The Group has determined that, as a result of implementing these measures, no material uncertainty exists regarding the going-concern assumption.」
Although circumstances that raise significant doubt about the going-concern assumption continue to be disclosed, the company has stated that it considers no material uncertainty to exist as a result of implementing measures including earnings improvement, cost reductions and fundraising. - FY2020First statedAnnual report
「As a result of this situation, circumstances exist that raise significant doubt about the going-concern assumption.」
Against a backdrop of an operating loss of ¥292.047 million, a net loss of ¥332.295 million and net assets of ¥118.194 million due to the impact of COVID-19, the company has for the first time explicitly stated that significant doubt exists regarding the going-concern assumption.