Going-Concern Warning

Signals liquidity strain or refinancing risk; demands wider margins of safety and faster thesis clocks.
Published: 2026-02-14

“The margin of safety is always dependent on the price paid.” — Benjamin Graham

Implications: - Raises financing costs and can trigger covenant issues. - Often precedes dilutive capital raises or asset sales. - For net-nets, insist on deeper discounts and near-term catalysts before entry.

Checklist: - Verify cash runway and debt maturities. - Track subsequent events in filings for emergency financings. - Revisit thesis after each quarter until the warning is removed.