Material uncertainty over going concern due to COVID-19
First written in FY2021. 8 of 15 entries say "Restated". Latest entry: FY2026-H1.
eole moved to the "Worse" side of this theme in 2023, 3 years after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
5 other companies' latest entry also says "Dropped".
- FY2026-H1DroppedAnnual report
「(Matters related to the going concern assumption) There are no applicable matters.」
No specific disclosure concerning substantial doubt about the going-concern assumption was identified. - FY2025-H1MaterialisedAnnual report
「The Company reported net income in the previous fiscal year, but recorded an interim net loss of ¥572.755 million for the current interim accounting period and recognises that events or conditions exist that raise substantial doubt about the going-concern assumption.」
Although the Company had returned to profitability in the previous fiscal year, it recorded an interim net loss of ¥572.755 million for the current interim accounting period, explicitly reiterating its recognition of substantial doubt about the going-concern assumption. - FY2024DroppedAnnual reportThis filing contains no specific disclosure concerning substantial doubt about the going-concern assumption due to continuing operating losses.
- FY2024-Q3RestatedAnnual report
「The Company reported a profit in the previous fiscal year, but recorded an operating loss of ¥4.771 million for the cumulative third quarter. As profitability remains in the process of improving, the Company recognises that events or conditions exist that raise substantial doubt about the going-concern assumption.」
Although the Company reported a profit in the previous fiscal year, it recorded an operating loss of ¥4.771 million for the cumulative third quarter and reiterated that, as profitability remains in the process of improving, conditions exist that raise substantial doubt about the going-concern assumption. - FY2024-Q2WorsenedAnnual report
「The Company reported an operating profit in the previous fiscal year, but recorded an operating loss of ¥4.121 million for the cumulative second quarter. As profitability remains in the process of improving, the Company recognises that events or conditions exist that raise substantial doubt about the going-concern assumption.」
Although the Company reported an operating profit in the previous fiscal year and the immediately preceding quarter, it recorded an operating loss of ¥4.121 million for the cumulative second quarter and continued to recognise conditions that raise substantial doubt about the going-concern assumption. - FY2024-Q1SoftenedAnnual report
「The Company reported an operating profit of ¥33.548 million for the cumulative first quarter, but recorded substantial operating losses in the fiscal years ended March 2021 and March 2022. As profitability remains in the process of improving despite returning to profitability in the fiscal year ended March 2023 and the cumulative first quarter, the Company recognises that events or conditions exist that raise substantial doubt about the going-concern assumption.」
The Company reported an operating profit of ¥33.548 million in the first quarter, indicating a second consecutive period of profitability following the fiscal year ended March 2023, which provided an additional factor mitigating concerns. However, it continues to recognise substantial doubt about the going-concern assumption as profitability remains in the process of improving. - FY2023SoftenedAnnual report
「The Company reported an operating profit of ¥55.082 million for the current fiscal year, but recorded substantial operating losses in the fiscal years ended March 2021 and March 2022. As profitability remains in the process of improving despite returning to profitability in the current fiscal year, the Company recognises that events or conditions exist that raise substantial doubt about the going-concern assumption.」
While the Company returned to profitability by reporting an operating profit of ¥55.082 million, it continued to recognise substantial doubt about the going-concern assumption in light of the substantial operating losses in prior fiscal years and the ongoing improvement in profitability. - FY2023-Q3RestatedAnnual report
「The Company reported an operating loss of ¥14.177 million for the cumulative third quarter and has continued to report operating losses since the previous fiscal year, recognising that events or conditions exist that raise substantial doubt about the going-concern assumption.」
The operating loss narrowed from ¥76.227 million in the same period of the previous year to ¥14.177 million, but operating losses have continued since the previous fiscal year, and the Company continues to recognise conditions that raise substantial doubt about the going-concern assumption. - FY2023-Q2RestatedAnnual report
「The Company reported an operating loss of ¥24.522 million for the cumulative second quarter and has continued to report operating losses since the previous fiscal year, recognising that events or conditions exist that raise substantial doubt about the going-concern assumption.」
The Company reported an operating loss of ¥24.522 million and stated that it continues to recognise conditions that raise substantial doubt about the going-concern assumption because operating losses have continued. - FY2023-Q1RestatedAnnual report
「The Company reported an operating loss of ¥6.478 million for the cumulative first quarter and has continued to report operating losses since the previous fiscal year, recognising that events or conditions exist that raise substantial doubt about the going-concern assumption.」
Although the operating loss narrowed to ¥6.478 million from the same period of the previous year, operating losses have continued since the previous fiscal year, and the Company continues to recognise conditions that raise substantial doubt about the going-concern assumption. - FY2022RestatedAnnual report
「The Company has continued to report an operating loss since the previous fiscal year, including the current fiscal year, and recognises that events or conditions exist that raise substantial doubt about the going-concern assumption. To resolve these events or conditions, the Company will focus mainly on its HR Data Business while implementing measures including strengthening sales in its existing businesses to restore performance from the next fiscal year onward.」
While recognising substantial doubt about the going-concern assumption due to continuing operating losses, the Company indicated that it would strengthen sales in its existing businesses and focus on its HR Data Business to restore performance from the next fiscal year onward. - FY2022-Q3RestatedAnnual report
「The Company reported an operating loss of ¥76.227 million for the cumulative third quarter and has continued to report operating losses since the previous fiscal year, recognising that events or conditions exist that raise substantial doubt about the going-concern assumption.」
The Company stated that, although the operating loss narrowed from the same period of the previous year, operating losses have continued and it continues to recognise conditions that raise substantial doubt about the going-concern assumption. - FY2022-Q2RestatedAnnual report
「The Company reported an operating loss of ¥70.450 million for the cumulative second quarter and has continued to report operating losses since the previous fiscal year, recognising that events or conditions exist that raise substantial doubt about the going-concern assumption.」
The Company stated that it continues to recognise conditions that raise substantial doubt about the going-concern assumption due to the operating loss and its continuation. Meanwhile, the operating loss narrowed from the same period of the previous year. - FY2022-Q1RestatedAnnual report
「The Company reported an operating loss of ¥29.548 million for the cumulative first quarter and has continued to report operating losses since the previous fiscal year, recognising that events or conditions exist that raise substantial doubt about the going-concern assumption.」
The operating loss narrowed to ¥29.548 million from the same period of the previous year, but operating losses have continued since the previous fiscal year, and the Company continues to recognise conditions that raise substantial doubt about the going-concern assumption. - FY2021First statedAnnual report
「Due to the impact of the spread of COVID-19, the Company has recognised an operating loss, an ordinary loss and a net loss for the period, and recognises that events or conditions exist that raise substantial doubt about the going-concern assumption.」
The Company explicitly stated for the first time that events or conditions raising substantial doubt about the going-concern assumption exist against a backdrop of operating, ordinary and net losses attributable to the impact of COVID-19. However, in light of its financial position and secured funding, it determined that no material uncertainty exists.