Material Doubt Regarding Going Concern and Measures to Improve Profitability
First written in FY2023-Q2. 6 of 7 entries say "Mitigated", first in FY2023-Q3. Latest entry: 2026-10-13.
The whole theme swung hardest in 2025: 26 of 48 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- 2026-10-13MitigatedEarningsSuggests it is closing out
「(Notes on going concern) None applicable.」
決算短信の継続企業の前提に関する注記に該当事項がないことが記載された。canonical上の懸念について、終息を示唆する記載として扱うが、終息を確定するものではない。 - FY2024MitigatedAnnual report
「The earnings outlook for the fiscal year ending August 2025 assumes operating profitability, and we believe there are no significant difficulties with near-term cash management.」
Based on operating profitability and the cash balance for the fiscal year ended August 2024, the company expects to remain operating-profitable in the following fiscal year and has stated that it does not expect significant difficulties with near-term cash management. - FY2024-Q3MitigatedAnnual report
「Operating profit was ¥47,648 thousand (operating loss of ¥129,312 thousand in the same period of the previous fiscal year), and ordinary profit was ¥40,878 thousand (ordinary loss of ¥149,144 thousand in the same period of the previous fiscal year).」
The company recorded operating profit and ordinary profit for the nine-month period, turning profitable from losses in the same period of the previous fiscal year. The disclosure indicates performance improvements in the company's response to going-concern concerns. - FY2024-Q1MitigatedAnnual report
「With respect to operating income and ordinary income, we continue to pursue joint projects with consumer game developers and the development of other new titles (Note) to expand earnings over the medium to long term. At the same time, the effects of reducing operating costs such as outsourcing expenses through the review and optimization of the operating structure undertaken in the previous fiscal year, together with company-wide cost reductions, resulted in lower expenses year on year. Although net sales declined year on year, the company remained profitable.」
Although revenue declined year on year, operating profit and ordinary profit turned positive as a result of reductions in operating and company-wide expenses, indicating progress in addressing going-concern concerns. - FY2023MitigatedAnnual report
「The earnings outlook for the fiscal year ending August 2024 assumes a return to operating profitability, and we believe there are no significant difficulties with near-term cash management.」
Against a backdrop of achieving operating profitability, reducing expenses and raising funds, the company expressed the view that there are no significant difficulties with near-term cash management, indicating that measures to address going-concern concerns are progressing. - FY2023-Q3MitigatedAnnual report
「Although operating profit of ¥191,491 thousand was recorded for the third quarter of the current fiscal year, profitability was not achieved for the nine-month period, which recorded an operating loss of ¥129,312 thousand. Accordingly, events exist that give rise to significant doubt about the going concern assumption. Based on the above, we have determined that no material uncertainty related to the going concern assumption is recognized.」
The company recorded operating profit in the third quarter, and the cumulative operating loss narrowed from the same period of the previous fiscal year as a result of cost reductions and contract changes. Although events giving rise to significant doubt still exist, the company has determined that no material uncertainty related to the going concern assumption is recognized. - FY2023-Q2First statedAnnual report
「We recorded an operating loss of ¥1,272,138 thousand in the fiscal year ended August 2022. During the second quarter of the current fiscal year, we worked to reduce operating expenses, including outsourcing costs, by reviewing and optimizing the operating structure for existing titles, and also implemented company-wide cost reductions. Although the operating loss decreased from the first quarter, we did not achieve profitability during the six-month period, recording an operating loss of ¥320,804 thousand. Accordingly, events exist that give rise to significant doubt about the going concern assumption.」
The continuation of operating losses was first explicitly identified as an event giving rise to significant doubt about the going concern assumption. At the same time, the company proceeded with measures including cost reductions, contract changes, acquisition of commissioned projects, fixed-cost reductions and a third-party allotment of shares, ultimately determining that no material uncertainty related to the going concern assumption was recognized.