thrones, no, that sentence is written in the present tense, and applies as at the date of signing the report, i.e. 28th February. The whole going concern note is written as at the 28th Feb - see the last sentence " .... 12 months from the date of this report."
It is the most current news. That's why the half yearly needs reading carefully, it often contains a few nuggets which are more up-to-date than the qrtly.
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