Harvest One (TSXV: HVST) Investor Dashboard, page-351

Another attempt to guess what you were thinking of @Lablah

"Opinion

In our opinion:

(a) the combined financial report of United Greeneries Holdings Limited and Satipharm AG is in accordance with the International Financial Reporting Standards, including:

(i) giving a true and fair view of the combined entity’s financial position as at 30 June 2016 and of its performance for the year ended on that date.

(b) the financial report also complies with International Financial Reporting Standards as disclosed in Note 2.

Emphasis of matter

Without modifying our opinion, we draw attention to Note 2 in the financial report which describes the conditions which give rise to the existence of a material uncertainty that may cast significant doubt about the combined entity’s ability to continue as a going concern and therefore the combined entity may be unable to realise its assets and discharge its liabilities in the normal course of business.

BDO Audit (WA) Pty Ltd

Jarrad Prue

Director
Perth, 18 April 2017 "

To me a logical and professional conclusion by BDO. All companies need cash flow to meet their liabilities. We know the risks that surround HO generating cash flows. Nothing ventured, nothing gained.