Conditions Raising Significant Doubt About the Going-Concern Assumption
First written in FY2017-Q3. 12 of 19 entries say "Restated". Latest entry: 2026-08-13.
BeMap moved to the "Worse" side of this theme in 2025, 2 years after the typical company in this theme (2023).
The whole theme swung hardest in 2025: 26 of 48 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2026WorsenedAnnual report
「The company also received notice from the Tokyo Stock Exchange, Inc. on 31 March 2026 that its shares had been designated as securities to be delisted and would be delisted effective 1 October 2026. However, these measures are still being implemented, and material uncertainty regarding the going-concern assumption exists at this point.」
The disclosure continued to recognize events that raise substantial doubt about the company's ability to continue as a going concern and material uncertainty, and the decision to delist was also disclosed. - FY2026-H1RestatedAnnual report
「The Group has continued to report operating losses and ordinary losses, and also reported an operating loss, ordinary loss, and interim net loss attributable to owners of the parent for the current interim consolidated accounting period. As a result, events or conditions that raise substantial doubt about the going-concern assumption exist.」
The company continued to disclose the existence of events that raise substantial doubt about its ability to continue as a going concern, citing operating and ordinary losses in prior periods and losses at every level for the current interim period. - FY2025WorsenedAnnual report
「However, these measures are still being implemented, and material uncertainty related to the going-concern assumption continues to be recognized.」
The disclosure changed from the previous statement that no material uncertainty existed. Since the measures are still being implemented, the company explicitly stated that material uncertainty exists for the current fiscal year. - FY2025-H1RestatedAnnual report
「The Group has reported operating losses and ordinary losses for 2 consecutive fiscal years, and also reported an operating loss, ordinary loss, and interim net loss attributable to owners of the parent for the current interim consolidated accounting period. As a result, events or conditions that raise substantial doubt about the going-concern assumption exist.」
In addition to operating and ordinary losses for 2 consecutive fiscal years, the Group reported losses at every level for the current interim consolidated accounting period and continued to disclose the existence of events that raise substantial doubt about its ability to continue as a going concern. However, it determined that no material uncertainty exists because it has sufficient cash and deposits. - FY2024RestatedAnnual report
「The Group recorded operating losses, ordinary losses, and net losses attributable to owners of the parent in the previous consolidated fiscal year, and also recorded operating and ordinary losses in the current consolidated fiscal year. As a result, events or conditions exist that raise significant doubt about the going-concern assumption.」
The company continued to report an operating loss and ordinary loss, as it did in the previous fiscal year, and continued to disclose the existence of events that raise substantial doubt about its ability to continue as a going concern. However, after reviewing its cash flow position, it determined that no material uncertainty regarding the going-concern assumption exists. - FY2024-Q3RestatedAnnual report
「The Group recorded operating losses, ordinary losses, and net losses attributable to owners of the parent for 2 consecutive fiscal years, and also recorded operating and ordinary losses during the first 3 quarters of the current consolidated fiscal year. As a result, events or conditions exist that raise significant doubt about the going-concern assumption.」
In addition to full-year losses for 2 consecutive fiscal years, the company recorded an operating loss of ¥165.529 million and an ordinary loss of ¥166.483 million during the first 3 quarters, and continues to disclose the existence of material events concerning the going-concern assumption. At the same time, it determined that no material uncertainty was recognized, in light of its response measures and sufficient cash and deposits. - FY2024-Q2RestatedAnnual report
「The Group recorded operating losses, ordinary losses, and net losses attributable to owners of the parent for 2 consecutive fiscal years, and also recorded operating losses, ordinary losses, and quarterly net losses attributable to owners of the parent during the first 2 quarters of the current consolidated fiscal year. As a result, events or conditions exist that raise significant doubt about the going-concern assumption.」
In addition to full-year losses for 2 consecutive fiscal years, the company recorded operating, ordinary, and net losses attributable to owners of the parent during the first 2 quarters, and continues to disclose the existence of material events. At the same time, it determined that no material uncertainty was recognized, in light of its response measures and sufficient cash and deposits. - FY2024-Q1RestatedAnnual report
「The Group recorded operating losses, ordinary losses, and net losses attributable to owners of the parent for 2 consecutive fiscal years, and also recorded operating losses, ordinary losses, and quarterly net losses attributable to owners of the parent during the first quarter of the current consolidated fiscal year. As a result, events or conditions exist that raise significant doubt about the going-concern assumption.」
In addition to full-year losses for 2 consecutive fiscal years, the company recorded operating, ordinary, and net losses attributable to owners of the parent in the first quarter, so the material events continue. At the same time, it determined that no material uncertainty was recognized, given its sufficient cash and deposits. - FY2023MaterialisedAnnual report
「As a result of these circumstances, events or conditions exist that raise significant doubt about the going-concern assumption.」
The material events concerning the going-concern assumption, which were stated as "not applicable" in FY2018, were again explicitly disclosed against the backdrop of consecutive losses in the fiscal years ended March 2022 and March 2023. At the same time, after considering response measures and cash-flow management, the company determined that no material uncertainty was recognized. - FY2018DroppedAnnual report
「(Matters related to the going-concern assumption) Not applicable.」
The notes to the consolidated financial statements for the current fiscal year stated that there were no applicable matters concerning circumstances that had raised significant doubt about the going-concern assumption through the previous fiscal year. - FY2018-Q3RestatedAnnual report
「As a result of recording an operating loss of ¥97 million in the fiscal year ended March 2017 and an operating loss of ¥23 million in the third quarter, circumstances exist that raise significant doubt about the Group's ability to continue as a going concern.」
The operating loss was ¥97 million in the fiscal year ended March 2017 and ¥23 million in the third quarter. Although the loss narrowed from the same period of the previous year, the company reiterated that circumstances raising significant doubt about the going-concern assumption still existed. - FY2018-Q2RestatedAnnual report
「As a result of recording an operating loss of ¥97 million in the fiscal year ended March 2017 and an operating loss of ¥22 million in the second quarter, circumstances exist that raise significant doubt about the Group's ability to continue as a going concern.」
The operating loss was ¥97 million in the fiscal year ended March 2017 and ¥22 million in the second quarter, and the company reiterated that circumstances raising significant doubt about the going-concern assumption still existed. At the same time, anticipating the maintenance of its financial foundation through the end of March 2018, it stated that no material uncertainty was recognized at this time. - FY2018-Q1RestatedAnnual report
「As a result of recording an operating loss of ¥97 million in the fiscal year ended March 2017 and an operating loss of ¥35 million in the first quarter, circumstances exist that raise significant doubt about the Group's ability to continue as a going concern.」
The operating loss was ¥97 million in the fiscal year ended March 2017 and ¥35 million in the first quarter, but the company stated that circumstances raising significant doubt about the going-concern assumption still existed. At the same time, it stated that no material uncertainty was recognized at this time. - FY2017RestatedAnnual report
「As a result of recording an operating loss of ¥186 million in the previous consolidated fiscal year and an operating loss of ¥97 million in the current consolidated fiscal year, circumstances exist that raise significant doubt about the Group's ability to continue as a going concern.」
The operating loss narrowed from ¥186 million to ¥97 million, but the company stated that circumstances raising significant doubt about the going-concern assumption still existed. At the same time, it stated that no material uncertainty was recognized at this time. - FY2017-Q3First statedAnnual report
「As a result of recording an operating loss of ¥186 million in the fiscal year ended March 2016 and an operating loss of ¥119 million in the third quarter, circumstances exist that raise significant doubt about the Group's ability to continue as a going concern.」
The company explicitly stated that continued operating losses had created circumstances raising significant doubt about the going-concern assumption. At the same time, it stated that no material uncertainty regarding going concern was recognized at this time as a result of its measures.