Circumstances Giving Rise to Significant Doubt About the Going-Concern Assumption and Measures to Improve Profitability
First written in FY2023. 5 of 8 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 2 of 10 companies on the "Worse" side.
5 other companies' latest entry also says "Dropped".
- FY2026DroppedAnnual report
「Operating income was ¥87.507 million, down 74.8% year on year.」
The circumstances raising substantial doubt about the going concern assumption and the related measures described through the previous fiscal year are not directly stated in the body of the current fiscal year's report. Operating income remains positive. - FY2025MitigatedAnnual report
「Operating income was ¥347.458 million (operating loss of ¥25.186 million in the same period of the previous year), and ordinary income was ¥414.888 million (ordinary income of ¥5.843 million in the same period of the previous year).」
Having recorded operating losses through the previous fiscal year, the Company recorded operating income of ¥347.458 million in the current fiscal year. Although measures to improve profitability and reduce costs are described, challenges in the business environment remain. - FY2025-H1RestatedAnnual report
「The Company recorded operating losses for 4 consecutive fiscal years through the previous fiscal year, and circumstances existed that raised substantial doubt about the going concern assumption.」
The Company continues to recognize that circumstances existed through the previous fiscal year that raised substantial doubt as a result of operating losses for 4 consecutive fiscal years, and continues to implement measures to improve profitability, reduce costs and stabilize its financial position, while determining that no material uncertainty exists. - FY2025-Q1RestatedAnnual report
「The Company recorded operating losses for 4 consecutive fiscal years through the previous fiscal year, and circumstances existed that raised substantial doubt about the going concern assumption. To eliminate or improve these material events and other matters, the Company is implementing measures to improve business profitability and reduce costs, thereby seeking to stabilize its financial position.」
The Company continues to state that circumstances existed through the previous fiscal year that raised substantial doubt as a result of operating losses for 4 consecutive fiscal years. It has implemented measures to improve profitability, reduce costs and stabilize its finances, and has determined that no material uncertainty exists regarding the going concern assumption. - FY2024RestatedAnnual report
「These circumstances give rise to conditions that raise substantial doubt about the going concern assumption. To eliminate or improve these material events and other matters, the Company is implementing measures to improve business profitability and reduce costs, thereby seeking to stabilize its financial position.」
While circumstances raising substantial doubt continue as a result of the recording of an operating loss, the Company continues to implement measures to improve profitability, reduce costs and stabilize its finances. - FY2024-Q3RestatedAnnual report
「These circumstances give rise to conditions that raise substantial doubt about the going concern assumption. To eliminate or improve these material events and other matters, the Company is implementing measures to improve business profitability and reduce costs, thereby seeking to stabilize its financial position.」
While circumstances raising substantial doubt continue as a result of delayed sales recovery and an operating loss, the Company continues to implement measures to improve profitability, reduce costs and stabilize its financial position. - FY2024-Q1RestatedAnnual report
「These circumstances give rise to conditions that raise substantial doubt about the going concern assumption. To eliminate or improve these material events and other matters, the Company is implementing measures to improve business profitability and reduce costs, thereby seeking to stabilize its financial position.」
While circumstances raising substantial doubt continue as a result of unrecovered sales and the recording of an operating loss, the Company continues to implement measures to improve profitability, reduce costs and stabilize its finances. - FY2023First statedAnnual report
「These circumstances give rise to conditions that raise substantial doubt about the going concern assumption. To eliminate or improve these material events and other matters, the Company is implementing measures to improve business profitability and reduce costs, thereby seeking to stabilize its financial position.」
The Company first explicitly disclosed the existence of circumstances raising substantial doubt about the going concern assumption, against a backdrop of the renewed spread of COVID-19 variants and other factors. At the same time, it has implemented measures to improve profitability, reduce costs and stabilize its finances, and has determined that no material uncertainty exists regarding the going concern assumption.