Going concern
Filing comparison
Aterian, Inc. disclosed substantial doubt about its ability to continue as a going concern
Substantial doubt raised, alleviated by management's plans → Substantial doubt about ability to continue as a going concern
Liquidity and Going Concern In accordance with Accounting Standards Codification 205-40, Presentation of Financial Statements - Going Concern, management evaluated whether there are conditions and events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date these Condensed Consolidated Financial Statements are issued. Since inception, the Company has incurred significant losses and used cash flows from operations to fund its enterprise. To preserve liquidity, management implemented fixed cost reduction plans in May 2025 and Janua
Evidence
- Caveat
- None
- Comparable
- True
- Current state
- substantial_doubt
- Current state label
- Substantial doubt about ability to continue as a going concern
- Direction
- escalated
- Located in
- going-concern note
- Prior filed
- 2026-05-15
- Prior form
- 10-Q
- Prior state
- doubt_alleviated
- Prior state label
- Substantial doubt raised, alleviated by management's plans
- Registrant changed from
- None
- Source
- ASC 205-40 going-concern note comparison
- Why
- Disclosure about the company's ability to continue as a going concern changed compared with its previous report.