Going concern
Filing comparison
Spero Therapeutics, Inc. no longer discloses a going-concern conclusion
Substantial doubt about ability to continue as a going concern → No going-concern disclosure
The actions necessary to reduce spending under this plan at a level that mitigates the factors described above are not considered probable, as defined in the accounting standards and therefore, the full extent to which management may extend our funds through these actions may not be considered in management’s assessment of our ability to continue as a going concern. We will not generate revenue from product sales unless and until we successfully complete clinical development and obtain regulatory approval for any of our product candidates. If we obtain regulatory approval for any of our…
Evidence
- Blank check
- No
- Comparable
- Yes
- Current state
- none
- Current state label
- No going-concern disclosure
- Direction
- eased
- Located in
- filing body
- Prior filed
- 2025-03-27
- Prior form
- 10-K
- Prior state
- substantial_doubt
- Prior state label
- Substantial doubt about ability to continue as a going concern
- 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.