Going concern
Filing comparison
Acumen Pharmaceuticals, Inc. disclosed substantial doubt about its ability to continue as a going concern
No going-concern disclosure → Substantial doubt about ability to continue as a going concern
Liquidity, Capital Resources and Going Concern In accordance with Accounting Standards Codification (“ASC”) 205-40, Presentation of Financial Statements-Going Concern, the Company evaluated whether there are conditions and events, considered in the aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern. The Company has incurred operating losses since inception. As of March 31, 2026 and December 31, 2025, the Company had an accumulated deficit of $467.2 million and $446.5 million, respectively, and working capital of $103.9 million and $92.2 million…
Evidence
- Blank check
- No
- Comparable
- Yes
- 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
- 2025-11-12
- Prior form
- 10-Q
- Prior state
- none
- Prior state label
- No going-concern disclosure
- 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.