Losses and cash outflows raising substantial doubt about going concern
First written in FY2017. 6 of 12 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2025: 26 of 48 companies on the "Worse" side.
21 other companies' latest entry also says "Dropped".
- FY2020DroppedAnnual reportRegarding the significant doubt concerning the going concern assumption that had been stated through the previous quarter, no corresponding circumstances or note disclosure could be identified in this securities report.
- FY2020-Q3RestatedAnnual report
「Regarding funding, the company is working to maintain a sound financial balance, secure a stable supply of funds necessary for its business activities, and maintain liquidity, and has secured sufficient funds to meet anticipated needs based on its funding plans. Based on the foregoing, the company determined that, during the second-quarter accounting period, the events or conditions that could raise significant doubt about the going concern assumption had been resolved.」
The company again stated that it had determined during the second-quarter accounting period that the significant doubt concerning the going concern assumption had been resolved, and that funds had been secured on a stable basis. - FY2020-Q2AchievedAnnual report
「Based on the foregoing, the company has determined that, during the cumulative second-quarter period, the events or conditions that could raise significant doubt about the going concern assumption had been resolved.」
Based on the recording of net income in the previous fiscal year and the cumulative second-quarter period, together with the stable securing of funds, the company determined that the events or conditions that could raise significant doubt about the going concern assumption had been resolved. - FY2020-Q1RestatedAnnual report
「The company recorded net income in the previous fiscal year and quarterly net income of ¥68 million in the cumulative first-quarter period. However, as it cannot confidently say that it will continue to record net income amid the ongoing difficult operating environment, conditions exist that raise significant doubt about the going concern assumption.」
Although the previous fiscal year and the current first quarter were profitable, the company maintained its doubt concerning the going concern assumption, stating that sustained profit generation could not be confidently expected. - FY2019Full-year profitability achieved, but doubt maintainedAnnual report
「The company recorded net income of ¥108 million in the fiscal year, but had recorded a net loss in each fiscal year through the previous fiscal year. As it cannot confidently say that it will continue to record net income amid the ongoing difficult operating environment, conditions exist that raise significant doubt about the going concern assumption.」
Although the company recorded net income for the full fiscal year, it maintained its doubt concerning the going concern assumption, stating that a sustained return to profitability could not be confidently expected. - FY2019-Q3RestatedAnnual report
「The company has recorded a net loss in each fiscal year through the previous fiscal year, but recorded quarterly net income of ¥18 million in the cumulative third-quarter period. However, because its business model is affected by year-end trends and full-year business performance cannot yet be said to have recovered, conditions exist that raise significant doubt about the going concern assumption.」
Although the cumulative third-quarter period also produced net income, the company maintained its doubt concerning the going concern assumption, stating that full-year business performance, including the year-end sales season, had not recovered. - FY2019-Q2Quarterly profitability achieved, but full-year recovery not reachedAnnual report
「The company has recorded a net loss in each fiscal year through the previous fiscal year, but recorded quarterly net income of ¥34 million in the cumulative second-quarter period. However, because its business model is affected by year-end trends and full-year business performance cannot yet be said to have recovered, conditions exist that raise significant doubt about the going concern assumption.」
Although the cumulative second-quarter period produced net income, the company maintained its doubt concerning the going concern assumption, stating that full-year business performance had not recovered because it is affected by year-end trends. - FY2019-Q1RestatedAnnual report
「The company has recorded a net loss in each fiscal year through the previous fiscal year and also recorded a quarterly net loss of ¥13 million in the cumulative first-quarter period. As business performance has still not recovered, conditions continue to exist that raise significant doubt about the going concern assumption.」
As quarterly net losses have continued and business performance cannot be said to have recovered, the company continues to state that conditions exist that raise significant doubt about the going concern assumption. Meanwhile, it maintained its determination that no material uncertainty was recognized on the premise that its measures would be implemented. - FY2018RestatedAnnual report
「During the fiscal year, the company recorded an operating loss of ¥173.017 million, an ordinary loss of ¥171.262 million, a net loss of ¥644.728 million, and negative cash flows from operating activities of ¥410.407 million. Accordingly, conditions exist that raise significant doubt about the going concern assumption.」
The company stated that conditions continue to exist that raise significant doubt about the going concern assumption, against the backdrop of losses and negative cash flows from operating activities. Meanwhile, it indicated that no material uncertainty was recognized on the premise of its cash holdings and implementation of its measures. - FY2018-Q2MaterialisedAnnual report
「The company breached financial covenants under borrowing agreements entered into with certain financial institutions, and conditions continue to exist that raise significant doubt about the going concern assumption.」
In addition to the circumstances concerning the going concern assumption, the company stated that an actual breach of financial covenants under borrowing agreements had occurred. Meanwhile, based on its cash balance and cash flow position, it indicated that no material uncertainty was recognized. - FY2018-Q1RestatedAnnual report
「The company recorded a significant operating loss, ordinary loss, and net loss attributable to owners of the parent in the previous consolidated fiscal year, and also recorded an operating loss of ¥44 million, an ordinary loss of ¥44 million, and a quarterly net loss of ¥62 million in the cumulative first-quarter period. Accordingly, conditions continue to exist that raise significant doubt about the going concern assumption.」
The company recorded a loss in the first quarter as well as the previous fiscal year and stated that conditions continue to exist that raise significant doubt about the going concern assumption. Meanwhile, it maintained its determination that no material uncertainty was recognized on the premise that its measures would be implemented. - FY2017First statedAnnual report
「The company recorded a net loss for the previous consolidated fiscal year. In the current consolidated fiscal year, it has also recorded an operating loss of ¥467.793 million, an ordinary loss of ¥451.835 million, a net loss attributable to owners of the parent of ¥1,104.125 million, and negative cash flows from operating activities of ¥443.862 million. Accordingly, conditions exist that raise significant doubt about the going concern assumption.」
Against the backdrop of an operating loss, an ordinary loss, a net loss attributable to owners of the parent, and negative cash flows from operating activities, the company stated for the first time that conditions existed that raised significant doubt about the going concern assumption. Meanwhile, the company determined that no material uncertainty was recognized on the premise that its measures would be implemented.