Significant Doubt About the Going Concern Assumption Arising From Operating Losses and Funding Measures
First written in FY2023-Q1. 2 of 5 entries say "Restated". Latest entry: 2026-08-10.
The whole theme swung hardest in 2025: 26 of 48 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- FY2023-Q3RestatedAnnual report
「The Group has continued to record standalone operating losses for the cumulative third quarter of the current consolidated fiscal year and has determined that events or circumstances exist that raise substantial doubt about the going concern assumption.」
The company determined that circumstances raising substantial doubt about the going concern assumption continued due to standalone operating losses. Meanwhile, it disclosed short-term borrowings of ¥200 million, overdraft facilities totaling ¥900 million and an undrawn balance of ¥700 million, and determined that no material uncertainty existed. - FY2023-Q2RestatedAnnual report
「The Group recorded an operating loss of ¥124.207 million for the cumulative second quarter of the current consolidated fiscal year and has determined that business or circumstances exist that raise substantial doubt about the going concern assumption.」
The company recorded an operating loss of ¥124.207 million and determined that circumstances raising substantial doubt about the going concern assumption continued to exist. Meanwhile, it disclosed short-term borrowings of ¥200 million, overdraft facilities totaling ¥900 million and an undrawn balance of ¥700 million, and determined that no material uncertainty existed. - FY2023-Q1First statedAnnual report
「The Group recorded an operating loss of ¥114.753 million for the cumulative first quarter of the current consolidated fiscal year and has determined that business or circumstances exist that raise substantial doubt about the going concern assumption.」
The company recorded an operating loss of ¥114.753 million in the first quarter and, for the first time, explicitly stated that business or circumstances existed that raised substantial doubt about the going concern assumption. Meanwhile, citing short-term borrowings of ¥200 million, undrawn amounts under overdraft facilities and a stable financial base, it determined that no material uncertainty existed regarding the going concern assumption.