Material doubt regarding the going-concern assumption
First written in FY2016. 19 of 35 entries say "Restated". Latest entry: 2026-06-03.
Kimuratan moved to the "Worse" side of this theme in 2017, 5 years before the typical company in this theme (2022).
The whole theme swung hardest in 2025: 2 of 11 companies on the "Worse" side.
1 other company's latest entry also says "Cited as achieved".
- 2026-06-03Cited as achievedGeneral Meetings of ShareholdersSuggests it is closing out
「(Notes on the going-concern assumption) Not applicable.」
The company reconfirmed that there are no matters requiring disclosure in the notes on the going-concern assumption. - FY2025DroppedAnnual report
「Not applicable.」
There were no applicable matters concerning the ability to continue as a going concern, and the previously disclosed statements regarding substantial doubt and material uncertainty disappeared. - FY2024MitigatedAnnual report
「As a result of the “business portfolio transformation” implemented in the previous consolidated fiscal year, the Group recorded operating income of ¥37 million and net income attributable to owners of the parent of ¥40 million in the current consolidated fiscal year and achieved positive operating cash flow. However, because it determined that a stable earnings structure had not yet been established, it recognized that events or conditions existed that raised substantial doubt about its ability to continue as a going concern.」
The situation improved through the recording of operating income and net income and the return to positive operating cash flow. However, the Company continues to recognize material events because a stable earnings structure has not yet been established. The notes state that there are no applicable matters concerning the ability to continue as a going concern and that the Company determines that no material uncertainty exists. - FY2024-Q3RestatedAnnual report
「As a result of transforming its business portfolio in the previous consolidated fiscal year to resolve these circumstances, the Company recorded operating income of ¥19 million and quarterly net income attributable to owners of the parent of ¥8 million during the cumulative consolidated period for the third quarter of the current fiscal year. However, because it determined that a stable earnings structure had not yet been established, it recognized that events or conditions existed that raised substantial doubt about its ability to continue as a going concern.」
The Company recorded operating income of ¥19 million and quarterly net income attributable to owners of the parent of ¥8 million, but continues to recognize substantial doubt regarding its ability to continue as a going concern because a stable earnings structure has not yet been established. - FY2024-Q2RestatedAnnual report
「As a result of transforming its business portfolio in the previous consolidated fiscal year to resolve these circumstances, the Company recorded operating income of ¥9 million and quarterly net income attributable to owners of the parent of ¥12 million during the cumulative consolidated period for the second quarter of the current fiscal year. However, because it determined that a stable earnings structure had not yet been established, it recognized that events or conditions existed that raised substantial doubt about its ability to continue as a going concern.」
The Company recorded operating income of ¥9 million and quarterly net income attributable to owners of the parent of ¥12 million, but continues to recognize substantial doubt regarding its ability to continue as a going concern because a stable earnings structure has not yet been established. - FY2024-Q1MitigatedAnnual report
「During the cumulative consolidated period for the first quarter of the current fiscal year, the Company recorded operating income of ¥4 million and quarterly net income attributable to owners of the parent of ¥14 million. However, because it determined that a stable earnings structure had not yet been established, it recognized that events or conditions existed that raised substantial doubt about its ability to continue as a going concern.」
The Company recorded operating income of ¥4 million and quarterly net income attributable to owners of the parent of ¥14 million, improving from its previous loss-making position. However, it continues to recognize substantial doubt and uncertainty because a stable earnings structure has not yet been established. - FY2023WorsenedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥724 million and a net loss attributable to owners of the parent of ¥1,134 million in the current consolidated fiscal year.」
Negative operating cash flow continued from the fiscal year ended March 2014, and the Company recorded an operating loss of ¥724 million and a net loss attributable to owners of the parent of ¥1,134 million. Material uncertainty regarding its ability to continue as a going concern also continues to exist. - FY2023-Q3WorsenedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥722 million and a quarterly net loss attributable to owners of the parent of ¥988 million during the cumulative consolidated period for the third quarter of the current fiscal year. In addition, current liabilities exceeded current assets.」
In addition to continuing operating cash flow deficits, the Company recorded an operating loss of ¥722 million and a net loss of ¥988 million, and current liabilities exceeded current assets. - FY2023-Q2WorsenedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥535 million and a quarterly net loss attributable to owners of the parent of ¥793 million during the cumulative consolidated period for the second quarter of the current fiscal year. In addition, current liabilities exceeded current assets.」
In addition to continuing operating cash flow deficits, the Company recorded an operating loss of ¥535 million and a quarterly net loss attributable to owners of the parent of ¥793 million, and current liabilities exceeded current assets. - FY2023-Q1WorsenedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥255 million and a quarterly net loss attributable to owners of the parent of ¥316 million during the cumulative consolidated period for the first quarter of the current fiscal year. In addition, current liabilities exceeded current assets.」
In addition to continuing operating cash flow deficits, the Company recorded an operating loss of ¥255 million and a quarterly net loss attributable to owners of the parent of ¥316 million, and current liabilities exceeded current assets. - FY2022WorsenedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥564 million and a net loss attributable to owners of the parent of ¥892 million in the current consolidated fiscal year.」
Negative operating cash flow continued from the fiscal year ended March 2014, and the Company recorded an operating loss of ¥564 million and a net loss attributable to owners of the parent of ¥892 million in the current fiscal year. The response measures are still being implemented, and material uncertainty continues to exist. - FY2022-Q3WorsenedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥360 million and a quarterly net loss attributable to owners of the parent of ¥387 million during the cumulative consolidated period for the third quarter of the current fiscal year. However, these response measures are still being implemented, and material uncertainty regarding the Company's ability to continue as a going concern exists at this point.」
While negative operating cash flow continued, the operating loss and net loss for the cumulative period through the third quarter increased from the same period of the previous year, and the Company continues to state that the response measures are still being implemented and that material uncertainty exists. - FY2022-Q2RestatedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥294 million and a quarterly net loss attributable to owners of the parent of ¥300 million during the cumulative consolidated period for the second quarter of the current fiscal year.」
The Company continues to recognize substantial doubt and material uncertainty regarding its ability to continue as a going concern, against the backdrop of negative operating cash flow and operating and net losses. - FY2022-Q1RestatedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥147 million and a quarterly net loss attributable to owners of the parent of ¥161 million during the cumulative consolidated period for the first quarter of the current fiscal year.」
The Company continues to recognize substantial doubt and uncertainty regarding its ability to continue as a going concern, against the backdrop of negative operating cash flow and operating and net losses. - FY2021RestatedAnnual report
「The Group has continued to record negative operating cash flow since the fiscal year ended March 2014 and recorded an operating loss of ¥437 million and a net loss attributable to owners of the parent of ¥416 million in the current consolidated fiscal year.」
The Company continues to disclose substantial doubt regarding its ability to continue as a going concern, against the backdrop of negative operating cash flow and operating and net losses. Meanwhile, the operating loss and net loss narrowed from the previous fiscal year. - FY2021-Q3RestatedAnnual report
「The Group had recorded negative operating cash flow for 7 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥300 million and a quarterly net loss attributable to owners of the parent of ¥260 million during the cumulative consolidated period for the third quarter of the current fiscal year.」
The Company continues to disclose substantial doubt regarding its ability to continue as a going concern, against the backdrop of 7 consecutive fiscal years of negative operating cash flow and operating and net losses. - FY2021-Q2RestatedAnnual report
「The Group had recorded negative operating cash flow for 7 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥289 million and a quarterly net loss attributable to owners of the parent of ¥274 million during the cumulative consolidated period for the second quarter of the current fiscal year.」
Against the backdrop of 7 consecutive fiscal years of negative operating cash flow and an operating loss and net loss during the cumulative consolidated period for the second quarter of the current fiscal year, the Company continues to recognize substantial doubt and material uncertainty regarding its ability to continue as a going concern. - FY2021-Q1RestatedAnnual report
「The Group had recorded negative operating cash flow for 7 consecutive fiscal years through the previous consolidated fiscal year and recorded an operating loss of ¥133 million and a quarterly net loss attributable to owners of the parent of ¥110 million during the cumulative consolidated period for the current quarter. However, these response measures are still being implemented, and material uncertainty regarding the Company's ability to continue as a going concern exists at this point.」
Negative operating cash flow had continued for 7 consecutive fiscal years through the previous consolidated fiscal year, and the Company also recorded an operating loss and net loss in the current quarter. It continues to state that the response measures are still being implemented and that material uncertainty exists. - FY2020WorsenedAnnual report
「The Group recorded negative operating cash flow for 7 consecutive fiscal years and recorded an operating loss of ¥457 million and a net loss attributable to owners of the parent of ¥580 million in the current consolidated fiscal year. However, these response measures are still being implemented, and material uncertainty regarding the Company's ability to continue as a going concern exists at this point.」
Negative operating cash flow underlying the material events concerning the Company's ability to continue as a going concern continued for 7 consecutive fiscal years, and the Company stated that the response measures were still being implemented and that material uncertainty existed. - FY2020-Q3RestatedAnnual report
「The Group had recorded negative operating cash flow for 6 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥325 million and a quarterly net loss attributable to owners of the parent of ¥430 million during the cumulative consolidated period for the third quarter of the current fiscal year.」
Against the backdrop of 6 consecutive fiscal years of negative operating cash flow and an operating loss and net loss during the cumulative consolidated period for the third quarter of the current fiscal year, the Company continues to recognize substantial doubt and material uncertainty regarding its ability to continue as a going concern. - FY2020-Q2RestatedAnnual report
「The Group had recorded negative operating cash flow for 6 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥291 million and a quarterly net loss attributable to owners of the parent of ¥300 million during the cumulative consolidated period for the current quarter.」
Against the backdrop of 6 consecutive fiscal years of negative operating cash flow and an operating loss and net loss in the current quarter, the Company continues to recognize substantial doubt and material uncertainty regarding its ability to continue as a going concern. - FY2020-Q1RestatedAnnual report
「The Group had recorded negative operating cash flow for 6 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥143 million and a quarterly net loss attributable to owners of the parent of ¥145 million during the cumulative consolidated period for the current quarter.」
Against the backdrop of 6 consecutive fiscal years of negative operating cash flow and an operating loss and net loss in the current quarter, the Company continues to recognize substantial doubt and material uncertainty regarding its ability to continue as a going concern. - FY2019WorsenedAnnual report
「The Group recorded negative operating cash flow for 6 consecutive fiscal years and recorded a material operating loss and a net loss attributable to owners of the parent in the current consolidated fiscal year.」
Regarding the material events concerning the Company's ability to continue as a going concern, the Company stated that negative operating cash flow had continued for 6 consecutive fiscal years and that material uncertainty continued to exist. - FY2019-Q3RestatedAnnual report
「The Group had recorded negative operating cash flow for 5 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥363 million and a quarterly net loss attributable to owners of the parent of ¥388 million during the cumulative consolidated period for the third quarter of the current fiscal year.」
Against the backdrop of 5 consecutive fiscal years of negative operating cash flow and an operating loss and net loss during the cumulative consolidated period for the third quarter of the current fiscal year, the Company continues to recognize substantial doubt and material uncertainty regarding its ability to continue as a going concern. - FY2019-Q2RestatedAnnual report
「The Group had recorded negative operating cash flow for 5 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥298 million and a quarterly net loss attributable to owners of the parent of ¥320 million during the cumulative consolidated period for the current quarter.」
Against the backdrop of 5 consecutive fiscal years of negative operating cash flow and an operating loss and net loss in the current quarter, the Company continues to recognize substantial doubt and material uncertainty regarding its ability to continue as a going concern. - FY2019-Q1RestatedAnnual report
「The Group had recorded negative operating cash flow for 5 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥138 million and a quarterly net loss attributable to owners of the parent of ¥141 million during the cumulative consolidated period for the current quarter.」
Against the backdrop of 5 consecutive fiscal years of negative operating cash flow and losses in the current quarter, the Company continues to disclose substantial doubt and material uncertainty regarding its ability to continue as a going concern. - FY2018WorsenedAnnual report
「The Group recorded negative operating cash flow for 5 consecutive fiscal years and recorded a material operating loss and a net loss attributable to owners of the parent in the current consolidated fiscal year. As a result, events or conditions exist that raise substantial doubt about the Group's ability to continue as a going concern.」
Negative operating cash flow, which underlies substantial doubt about the Group's ability to continue as a going concern, continued for 5 consecutive fiscal years, and material losses were also recorded. - FY2018-Q3RestatedAnnual report
「The Group had recorded negative operating cash flow for 4 consecutive fiscal years in the previous consolidated fiscal year and recorded an operating loss of ¥242 million and a quarterly net loss attributable to owners of the parent of ¥277 million during the cumulative consolidated period for the third quarter of the current fiscal year. As a result, events or conditions exist that raise substantial doubt about the Group's ability to continue as a going concern.」
Against the backdrop of 4 consecutive years of negative operating cash flow, an operating loss and a quarterly net loss, the Company continues to disclose substantial doubt about its ability to continue as a going concern. - FY2018-Q2RestatedAnnual report
「The response measures to resolve these circumstances are as described in “Part 2. Business Overview, 3. Analysis of Financial Position, Operating Results and Cash Flows,” but the measures are still being implemented and material uncertainty regarding the Company's ability to continue as a going concern exists at this point.」
Against the backdrop of 4 consecutive years of negative operating cash flow, an operating loss and a quarterly net loss attributable to owners of the parent, the Company continues to recognize material uncertainty. - FY2018-Q1RestatedAnnual report
「The response measures to resolve these circumstances are as described in “Part 2. Business Overview, 3. Analysis of Financial Position, Operating Results and Cash Flows,” but the measures are still being implemented and material uncertainty regarding the Company's ability to continue as a going concern exists at this point.」
Against the backdrop of 4 consecutive years of negative operating cash flow and a quarterly operating loss, the Company continues to recognize material uncertainty regarding its ability to continue as a going concern. - FY2017WorsenedAnnual report
「The Group recorded negative operating cash flow for 4 consecutive fiscal years and recorded a material operating loss and a net loss attributable to owners of the parent in the current consolidated fiscal year. These response measures are still being implemented, and material uncertainty regarding the Company's ability to continue as a going concern exists at this point.」
Negative operating cash flow increased from 3 consecutive fiscal years to 4, and the Company recorded an operating loss of ¥293 million and a net loss attributable to owners of the parent of ¥327 million. The assessment of material uncertainty also continues. - FY2017-Q3WorsenedAnnual report
「However, these measures are still being implemented, and material uncertainty related to the going-concern assumption continues to be recognized.」
In addition to substantial doubt about the Company's ability to continue as a going concern, the Company stated that its response measures were still being implemented and that material uncertainty existed at this point. The description of the situation was more severe than in the disclosures through the previous quarter. - FY2017-Q2RestatedAnnual report
「The Company had recorded negative operating cash flow for 3 consecutive fiscal years through the previous fiscal year and recorded an operating loss of ¥223 million and a quarterly net loss attributable to owners of the parent of ¥247 million during the cumulative consolidated period for the current quarter. As a result, events or conditions exist that raise substantial doubt about the Company's ability to continue as a going concern.」
The Company continues to disclose substantial doubt about its ability to continue as a going concern. It also continues to determine that the funds required for business activities have been secured and that no material uncertainty exists. - FY2017-Q1RestatedAnnual report
「The Company had recorded negative operating cash flow for 3 consecutive fiscal years through the previous fiscal year and recorded an operating loss of ¥92 million and a quarterly net loss attributable to owners of the parent of ¥114 million during the cumulative consolidated period for the current quarter. As a result, events or conditions exist that raise substantial doubt about the Company's ability to continue as a going concern.」
The disclosure states that substantial doubt remains. At the same time, the Company continues to determine that no material uncertainty exists regarding its ability to continue as a going concern, based on the third-party allotment capital increase and other measures. - FY2016First statedAnnual report
「The Company has recorded negative operating cash flow for 3 consecutive fiscal years and recorded a material operating loss and net loss for the current consolidated fiscal year. As a result, events or conditions exist that raise substantial doubt about the Company's ability to continue as a going concern.」
The Company has disclosed the 3 consecutive years of negative operating cash flow and the current year's operating loss and net loss as material events concerning going-concern status.