Material uncertainty about going concern (C2 covenant breach)
C2 has Q3 covenant breach + 2-year recurring loss pattern. Mitigating factors disclosed but material uncertainty remains. Group conclusion is MATERIAL_UNCERTAINTY → EOM paragraph.
- Expected outcome
- see narrative
- Procedures
- 0
- Standard refs
- 0
- Catalog version
- 0.14
C2 has Q3 covenant breach + 2-year recurring loss pattern. Mitigating factors disclosed but material uncertainty remains. Group conclusion is MATERIAL_UNCERTAINTY → EOM paragraph.