Uncertainty Regarding the Going Concern Assumption Arising from Standalone Operating Losses
First written in FY2023. 3 of 6 entries say "Restated". Latest entry: 2026-05-15.
The whole theme swung hardest in 2025: 26 of 48 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- 2026-05-15MitigatedEarnings
「(Note regarding the going-concern assumption) There are no applicable matters.」
The disclosure states that there are no matters to report in the notes on the going concern assumption. - FY2026-H1RestatedAnnual report
「There are no material events or other matters.」
The company states that no significant events or other matters existed during the current interim consolidated accounting period, and does not indicate the occurrence of any new significant event related to the previous disclosure concerning the going-concern assumption against a background of operating losses on a non-consolidated basis. - FY2025-H1RestatedAnnual report
「There are no material events or other matters.」
The company states that no significant events or other matters existed during the current interim consolidated accounting period, and does not indicate the occurrence of any new significant event related to the previous disclosure concerning the going-concern assumption against a background of operating losses on a non-consolidated basis. - FY2024RestatedAnnual report
「Because the company has continued to report operating losses in its non-consolidated financial statements, it recognizes that circumstances exist that could raise substantial doubt about the going-concern assumption. To resolve these circumstances, our group will advance the initiatives described in “1. Management Policies, Business Environment and Issues to Be Addressed.” In terms of funding, the company held cash and deposits of at least ¥200 million on a non-consolidated basis and at least ¥700 million on a group-wide basis at the end of the fiscal year, securing the necessary working capital. Accordingly, even if operating profit is negative in the next fiscal year, there are no concerns regarding funding for the foreseeable future. In addition, our group has continued to report operating profit on a consolidated basis. Based on the foregoing, the company has determined that no uncertainty related to the going-concern assumption exists.」
The company reconfirmed in its annual report the circumstances arising from continuing operating losses on a non-consolidated basis. However, based on cash and deposits of at least ¥200 million on a non-consolidated basis and at least ¥700 million for the group as a whole, together with continued consolidated operating profit, it determined that no uncertainty related to the going-concern assumption exists. - FY2024-Q1MitigatedAnnual report
「There are no material events or other matters.」
The first quarterly report states that no significant events or other matters exist, and does not indicate the occurrence of any new significant event related to the uncertainty concerning the going-concern assumption disclosed in the previous fiscal year. - FY2023First statedAnnual report
「Because the company has continued to report operating losses in its non-consolidated financial statements, it recognizes that circumstances exist that could raise substantial doubt about the going-concern assumption.」
The company independently disclosed for the first time the situation of continuing operating losses on a non-consolidated basis as an event related to the going-concern assumption. However, it determined that no uncertainty related to the going-concern assumption exists because it holds cash and deposits of at least ¥200 million on a non-consolidated basis and at least ¥700 million on a group-wide basis, and has continued to report operating profit on a consolidated basis.