[El Car]

The auditors have to report a going concern emphasis of matter if, in the going concern assessment carried out by the directors, there's any matter of uncertainty the outcome of which could affect the ability of the company to continue as a going concern. It doesn't mean they think the company is about to go under, just that there are circumstances that make it a possibility. Admittedly a lot could depend on the outcome of a new share offer, but there could be other sources of temporary finance or emergency cost cutting measures.