Events or circumstances raising substantial doubt about the going-concern assumption
First written in FY2018-Q1. 2 of 4 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2025: 26 of 50 companies on the "Worse" side.
21 other companies' latest entry also says "Dropped".
- FY2018DroppedAnnual reportThe explicit disclosure concerning events or circumstances that raise substantial doubt about the going-concern assumption, which appeared from the first through third quarters, cannot be found in this annual securities report.
- FY2018-Q3RestatedAnnual report
「The Group recognizes that events or circumstances exist that raise substantial doubt about its ability to continue as a going concern, including continued declines in revenue and continued operating and ordinary losses. However, as stated in “3. Analysis of Financial Position, Operating Results and Cash Flows, (5) Material Events and Other Matters Related to the Going-Concern Assumption Described in Business and Other Risks,” the Group has determined that no material uncertainty related to the going-concern assumption exists.」
The Group continues to recognize declining revenue and continued operating and ordinary losses as events or circumstances involving substantial doubt, while reiterating its determination that no material uncertainty related to the going-concern assumption exists. - FY2018-Q2RestatedAnnual report
「The Group recognizes that events or circumstances exist that raise substantial doubt about its ability to continue as a going concern, including continued declines in revenue and continued operating and ordinary losses. However, as stated in “3. Analysis of Financial Position, Operating Results and Cash Flows, (6) Material Events and Other Matters Related to the Going-Concern Assumption Described in Business and Other Risks,” the Group has determined that no material uncertainty related to the going-concern assumption exists.」
The Group continues to recognize declining revenue and continued operating and ordinary losses as events or circumstances involving substantial doubt, while reiterating its determination that no material uncertainty exists. - FY2018-Q1First statedAnnual report
「The Group recognizes that events or circumstances exist that raise substantial doubt about its ability to continue as a going concern, including continued declines in revenue and continued operating and ordinary losses. However, as stated in “3. Analysis of Financial Position, Operating Results and Cash Flows, (5) Material Events and Other Matters Related to the Going-Concern Assumption Described in Business and Other Risks,” the Group has determined that no material uncertainty related to the going-concern assumption exists.」
The continued decline in revenue and continued operating and ordinary losses are identified for the first time as events or circumstances that raise substantial doubt about the going-concern assumption. At the same time, the Company has determined that no material uncertainty exists.