Material Doubt About the Going Concern Assumption and Repayment Deferrals
First written in FY2022-Q2. 7 of 14 entries say "Restated". Latest entry: 2026-08-14.
3 other companies' latest entry also says "Restated".
- 2026-08-14RestatedEarnings
「In light of these circumstances, we have determined that no material uncertainty related to the going-concern assumption exists.」
Although the Company noted concerns about liquidity on hand and the need to monitor operating cash flow, it continued to determine that no material uncertainty existed. - FY2026MitigatedAnnual report
「These measures have led to progress in improving the Company's financial base and rebuilding its earnings base, and the Company expects to be able to manage its cash flows based on its future business plan. In light of these circumstances, it has determined that no material uncertainty exists regarding the going-concern assumption.」
While stating that operating cash flow continues to require close monitoring, the Company has returned to its determination that no material uncertainty exists regarding the going-concern assumption following the implementation of capital strengthening, debt repayment, cost reforms and other measures. - FY2026-H1MitigatedAnnual report
「In addition to these measures, the Company will promptly resolve the situation by implementing various initiatives and work to strengthen and stabilize its management base. As a result, it has determined that no material uncertainty exists regarding the going-concern assumption.」
Although concerns over cash management and conditions that raise significant doubt about the going-concern assumption continue to be disclosed, the Company is pursuing their early resolution through various measures and has reaffirmed its determination that no material uncertainty exists. - FY2025MaterialisedAnnual report
「However, because the measures described above are still being implemented, material uncertainty regarding the going-concern assumption exists, as securing sufficient cash and cash equivalents may still be difficult depending on progress in improving profitability, sales conditions and other factors.」
While continuing its response to the conditions that previously raised significant doubt, the Company expressly states that material uncertainty regarding the going-concern assumption exists in FY2025. - FY2025-H1RestatedAnnual report
「However, because there remains a possibility that securing sufficient liquidity on hand may become difficult, events or conditions exist that raise substantial doubt about the going concern assumption. To promptly resolve these conditions, we will address the risk by expanding sales of ossuary facilities through a fundamental review of our sales initiatives, including selecting more efficient and effective advertising media.」
The Company has reaffirmed its response policy regarding concerns over available liquidity, repayment deferrals, performance of debt guarantees, expanded sales of ossuaries and a fundamental review of its sales initiatives. It continues to determine that no material uncertainty exists. - FY2024-Q1RestatedAnnual report
「However, because there remains a possibility that securing sufficient liquidity on hand may become difficult, events or conditions exist that raise substantial doubt about the going concern assumption. To promptly resolve these conditions, we will address the risk by expanding sales of ossuary facilities through a fundamental review of our sales initiatives, including selecting more efficient and effective advertising media.」
The Company has reaffirmed its response policy regarding concerns over available liquidity, repayment deferrals, discussions with financial institutions and expanded sales of ossuaries. It continues to determine that no material uncertainty exists. - FY2023MitigatedAnnual report
「By implementing these and other measures, the Company will promptly resolve the situation and work to strengthen and stabilize its management base. As a result, it has determined that no material uncertainty exists regarding the going-concern assumption.」
While continuing to disclose conditions that raise significant doubt about the going-concern assumption and concerns over cash management, the Company expressly states that it has determined that no material uncertainty exists as a result of implementing various measures. - FY2023-Q3RestatedAnnual report
「However, because there remains a possibility that securing sufficient liquidity on hand may become difficult, events or conditions exist that raise substantial doubt about the going concern assumption. To promptly resolve these conditions, we will address the risk by expanding sales of ossuary facilities through a fundamental review of our sales initiatives, including selecting more efficient and effective advertising media.」
The Company has reaffirmed its response policy regarding concerns over available liquidity, repayment deferrals, discussions with financial institutions, the issuance of Stock Acquisition Rights and expanded sales of ossuaries. - FY2023-Q2RestatedAnnual report
「However, because there remains a possibility that securing sufficient liquidity on hand may become difficult, events or conditions exist that raise substantial doubt about the going concern assumption. To promptly resolve these conditions, we will address the risk by expanding sales of ossuary facilities through a fundamental review of our sales initiatives, including selecting more efficient and effective advertising media.」
The Company has reaffirmed its response policy regarding concerns over available liquidity, repayment deferrals, discussions with financial institutions, the issuance of Stock Acquisition Rights and expanded sales of ossuaries. - FY2023-Q1RestatedAnnual report
「However, because there remains a possibility that securing sufficient liquidity on hand may become difficult, events or conditions exist that raise substantial doubt about the going concern assumption. To promptly resolve these conditions, we will address the risk by expanding sales of ossuary facilities through a fundamental review of our sales initiatives, including selecting more efficient and effective advertising media.」
The Company has reaffirmed its response policy regarding concerns over available liquidity, repayment deferrals, discussions with financial institutions, the issuance of Stock Acquisition Rights and expanded sales of ossuaries. - FY2022-Q3RestatedAnnual report
「However, because there remains a possibility that securing sufficient liquidity on hand may become difficult, events or conditions exist that raise substantial doubt about the going concern assumption. To promptly resolve these conditions, we will address the risk by expanding sales of ossuary facilities through a fundamental review of our sales initiatives, including selecting more efficient and effective advertising media.」
The Company has reaffirmed its response policy regarding conditions that raise significant doubt about the going-concern assumption, repayment deferrals, discussions with financial institutions, the issuance of Stock Acquisition Rights and expanded sales of ossuaries. - FY2022-Q2First statedAnnual report
「Although events or conditions that raise significant doubt about the going-concern assumption continue to exist because securing sufficient cash and cash equivalents may still be difficult, the Company will address these risks by expanding sales of indoor ossuaries through a fundamental review of its sales initiatives, including the selection of more efficient and effective advertising media, in order to promptly resolve the situation.」
Against a backdrop of deteriorating performance due to COVID-19, failure to meet the plan for sales of indoor ossuaries, cash-flow pressure resulting from the performance of debt guarantees, and an agreement to defer loan repayments, events and conditions raising significant doubt about the going-concern assumption were disclosed independently for the first time. At the same time, the Company aims to resolve the situation early through discussions with financial institutions, the issuance of Stock Acquisition Rights and a review of its sales initiatives, and has determined that no material uncertainty exists.