No circumstances giving rise to significant doubt about the going concern assumption
First written in FY2020-Q2. 4 of 11 entries say "Restated". Latest entry: FY2023.
Cookbiz moved to the "Worse" side of this theme in 2020.
0 other companies' latest entry also says "Dropped".
- FY2023DroppedAnnual reportThe material events and material uncertainty regarding going concern disclosed through the previous fiscal year are no longer presented separately in this annual securities report.
- FY2022-Q3RestatedAnnual report
「At the end of the third-quarter accounting period, the company continued to have sufficient working capital and had no concerns regarding its cash position.」
The company confirmed that, at the end of the third quarter, it continued to have sufficient working capital and no concerns regarding its cash position following the resolution in the second-quarter accounting period of the material events and other matters regarding going concern. - FY2022-Q2AchievedAnnual report
「Based on the above, we determined that the circumstances giving rise to material uncertainty regarding going concern no longer existed and removed the disclosure of material events and other matters regarding going concern.」
Based on the return to profitability, cost reductions, the shift to online operations and DX, the sales recovery and the securing of funds, the company removed the disclosure of material events and other matters regarding going concern. - FY2022-Q1RestatedAnnual report
「Based on the foregoing, we have determined that no material uncertainty exists regarding the going-concern assumption.」
While stating that material events continued to exist due to the recording of operating losses and other factors, the company reaffirmed its determination that no material uncertainty regarding going concern exists based on measures including cost reductions and securing funds. - FY2021RestatedAnnual report
「Although the company was on a gradual recovery trend following the lifting of the state of emergency on 30 September 2021, the impact of the spread of COVID-19 continued during the fiscal year. The company recorded an operating loss of ¥338.705 million, an ordinary loss of ¥342.762 million and a net loss of ¥422.706 million, while operating cash flow was negative ¥219.056 million.」
For the full year, the company recorded an operating loss, an ordinary loss, a net loss and negative operating cash flow, and the material events continued. However, it maintains its determination that no material uncertainty regarding going concern exists because of the measures being taken. - FY2021-Q3RestatedAnnual report
「These circumstances give rise to material uncertainty regarding going concern. However, as measures are being taken to resolve the following material events and other matters, we have determined that no material uncertainty regarding going concern exists.」
Although the company recorded an operating loss of ¥291.965 million, an ordinary loss of ¥294.638 million and a net loss of ¥370.250 million for the cumulative period of the third quarter, it continues to determine that no material uncertainty regarding going concern exists because of the measures being taken. - FY2021-Q2WorsenedAnnual report
「During the cumulative period of the second quarter, the impact of the spread of COVID-19 continued, and the company recorded an operating loss of ¥205.600 million, an ordinary loss of ¥206.286 million, a quarterly net loss of ¥289.413 million and an operating cash outflow of ¥151.724 million.」
Due to the impact of COVID-19, the company recorded an operating loss, an ordinary loss, a net loss and negative operating cash flow for the cumulative period of the second quarter, and circumstances giving rise to material uncertainty regarding going concern continued. - FY2021-Q1WorsenedAnnual report
「During the cumulative period of the first quarter, the company recorded an operating loss of ¥127.930 million, an ordinary loss of ¥129.369 million and a quarterly net loss of ¥129.172 million due to the sharp decline in sales resulting from the spread of COVID-19.」
The company recorded an operating loss, an ordinary loss and a quarterly net loss in the first quarter and stated that the sales outlook from the second-quarter accounting period onward was uncertain due to the reissuance of the state of emergency. Meanwhile, it maintains its determination that no material uncertainty regarding going concern exists because of the measures being taken. - FY2020MaterialisedAnnual report
「These circumstances give rise to material uncertainty regarding going concern.」
For the full year, the company recorded an operating loss of ¥615.048 million, an ordinary loss of ¥558.081 million, a net loss of ¥599.593 million and negative operating cash flow of ¥785.932 million, explicitly indicating circumstances giving rise to material uncertainty regarding going concern. Meanwhile, it maintains its determination that no material uncertainty exists because of the measures being taken. - FY2020-Q3WorsenedAnnual report
「These circumstances give rise to material uncertainty regarding going concern. However, as described in "(4) Measures to address material events and other matters described under 2. Analysis of Financial Position, Operating Results and Cash Flows by Management," measures are being taken to resolve these material events and other matters. Accordingly, we have determined that no material uncertainty regarding going concern exists.」
Compared with the previous statement that no circumstances gave rise to material uncertainty, the company now states that such circumstances exist. However, it maintains its determination that no material uncertainty exists because measures are being taken to address them. - FY2020-Q2First statedAnnual report
「Based on the above, we have determined that no circumstances exist that give rise to material uncertainty regarding going concern.」
The company has indicated its determination that no circumstances give rise to material uncertainty regarding going concern, based on measures including cost reductions, securing financing capacity and freezing new businesses.