Ann: Appendix 4D and Half Year Financial Report, page-63

It is only fair dinkum that the auditor raise the "going concern" in the report. However, you should also see what the options available to management to meet this "going concern" and why they believe these "going concerns" could be met head on.

Quoting from the report:
" The continuing viability of the company and its ability to continue as a going concern and meet its debts and commitments as they fall due is dependent upon the company being successful in: • Continued sales of IQbudsTM through existing online and retail channels; • Growth in retail distribution channels through the ongoing negotiation of new distribution agreements; • Release of new product lines (refer ASX announcement on 8 January 2018 noting that two new products would be launched in the 2018 calendar year - IQbuds BOOST and LiveIQ); • Management of the current level of discretionary expenditure in line with the funds available to the Company; and/or • An equity raising.
The Directors believe there are reasonable grounds to believe that the company will be able to continue as a going concern after consideration of the following factors: • There has been on ongoing improvement in sales growth since the Company’s first product, IQbudsTM, commenced shipment in January 2017 through continued expansion of the Company’s available sales outlets: o 54% increase in sales growth in July-December 2017 sales compared to the preceding half year. o 55% growth in online sales and a 52% growth in brick and mortar sales. o Units sales in the October-December 2017 quarter were underpinned by a 94% growth (over the previous quarter) in Amazon sales, 38% growth in direct sales, and 31% growth in brick and mortar sales. • A solid global sales foundation has now been set and the Company expects to leverage this into continued growth through 2018 • The impending OTC (Over-the-Counter) Hearing Aid Act legislation changes in the US will provide further support to Nuheara’s hearing health initiatives with the new IQbuds BOOST product.
The Directors believe that the above indicators demonstrate that the company will be able to pay its debts as and when they become due and payable and to continue as a going concern and be in a position to realise its assets and settle its liabilities and commitments in the normal course of business and at the amounts stated in the financial report. Accordingly, the Directors also believe that it is appropriate to adopt the going concern basis in the preparation of the financial statements."

So, although I am mindful of the "going concern", it is not too much of a concern