Can you list indicators that the going concern basis of an entity may be in doubt ?

Yes, there are several indicators that the going concern basis of an entity may be in doubt. Here are some common ones:

1. Losses: A company that has been incurring losses over a prolonged period may find it difficult to continue operating.

2. Negative cash flows: A company with negative cash flows may find it difficult to meet its obligations as they fall due.

3. Debt obligations: A company with significant debt obligations may find it difficult to meet its debt repayment obligations or obtain additional financing to meet its working capital needs.

4. Loan covenant breaches: A company that has breached its loan covenants may face the risk of the lender calling in the loan.

5. Legal proceedings: A company that is facing significant legal proceedings or regulatory investigations may face the risk of material adverse judgments, fines, or other penalties that could impact its ability to continue operating.

6. Key personnel departures: A company that has experienced key personnel departures, such as its CEO or CFO, may face difficulties in managing its operations and maintaining investor confidence.

7. Loss of a major customer: A company that relies heavily on one or a few major customers may face difficulties if it loses those customers.

8. Material supply chain disruptions: A company that experiences significant disruptions in its supply chain may face difficulties in fulfilling customer orders and maintaining profitability.

9. Changes in market conditions: A company that operates in an industry or market that is experiencing significant changes may find it difficult to adapt and remain competitive.

These are just some of the indicators that the going concern basis of an entity may be in doubt. It is important to note that the presence of one or more of these indicators does not necessarily mean that the entity will not continue as a going concern, but it does require management to assess and disclose the potential risks and uncertainties.