Going-Concern Watch

Currently disclosing substantial doubt 581

How this list is built

Each entry is detected automatically from the company’s most recent 10-K or 10-Q on SEC EDGAR, keyed on an un-negated, present-tense going-concern disclosure. Routine or negated language is excluded: management’s own footnote concluding that “substantial doubt does not exist”, an audit report with no going-concern paragraph, the standard ASC 205-40 methodology note (“we evaluated whether conditions… raise substantial doubt”), and conditional risk-factor wording (“if…, there would be substantial doubt”). The list refreshes about twice a day; a company drops off once it files a newer 10-K or 10-Q that no longer carries the disclosure. A company that stops filing — after delisting, deregistration or bankruptcy — may remain on its last-filed disclosure until a newer report appears. Coverage is U.S. GAAP filers on major exchanges (NYSE, Nasdaq, NYSE American); foreign filers (20-F/40-F) are not yet included.

Entries are machine-detected and can be misclassified. Treat each as a pointer to the original filing, not a verified conclusion — the linked SEC filing governs. If you believe a company is listed in error, please let us know and we will review it promptly.