The phrase "substantial doubt" appears in boilerplate language describing management's and the auditor's responsibilities to evaluate going concern, not as a conclusion that such doubt exists.
SEC EDGAR, 2026-10-16: 8-K (Item 2.01, 9.01) — "substantial doubt"
The phrase "substantial doubt" appears in boilerplate language describing management's and the auditor's responsibilities to evaluate going concern, not as a conclusion that such doubt exists.