Going concern
Filing comparison
HERON THERAPEUTICS, INC. /DE/ disclosed substantial doubt about its ability to continue as a going concern
No substantial-doubt conclusion identified → Substantial doubt about ability to continue as a going concern
Liquidity and Going Concern In accordance with Accounting Standards Update ("ASU") No. 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern (Subtopic 205-40), we have evaluated whether there are conditions or events, considered in the aggregate, that raise substantial doubt about our ability to continue as a going concern for a period of at least one year from the date of issuance of the condensed consolidated financial statements included in this Quarterly Report on Form 10-Q. From our inception through September 30, 2026, we have financed our…
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
- 2026-08-10
- Prior form
- 10-Q
- Prior state
- none
- Prior state label
- No substantial-doubt conclusion identified
- 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.