Going-concern risk from recurring operating losses and impairment of fixed assets
First written in FY2026. 3 of 6 entries say "Restated". Latest entry: 2026-08-07.
The whole theme swung hardest in 2025: 26 of 48 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- 2026-08-07RestatedFinancial results
「The Group recorded operating losses for 2 consecutive fiscal years through the previous consolidated fiscal year, and at present events or circumstances exist that may raise significant doubt about the going-concern assumption.」
The company continues to disclose material events relating to the going-concern assumption. Although the operating loss in the first quarter narrowed from the same period of the previous year, it continues to describe the material event and its measures. - FY2026First statedAnnual report
「Our group recorded an operating loss of ¥961 million and a net loss attributable to owners of the parent of ¥1.012 billion in the previous consolidated fiscal year, and an operating loss of ¥1.115 billion and a net loss attributable to owners of the parent of ¥3.544 billion in the current consolidated fiscal year. As recurring operating losses have occurred, we recognize that events or conditions exist that raise substantial doubt about the going-concern assumption.」
Against a backdrop of recurring operating losses and an expanding net loss, the company disclosed for the first time events and conditions raising substantial doubt about the going-concern assumption. However, it determined that no material uncertainty existed, citing cash on hand and the equity ratio.