You are right when you say that these words (like "problems in going concern") are just that: Words. They have to be written because the actual cash wont last 12 months. POET has to do so.

Of course the cash problem remains. POET will need more cash until the revenues will create a positive cash flow. I am sure POET is able to raise that money, but I don´t know what kind of money it will be.

Will it come with dilution or with interest rate? Will there be NREs or debenture-holder´s money? That´s mere speculation. Again: POET is able to collect this money, going concern is not my concern. The question is what way can they choose and what do they want? The answer will have some effect on the value of my holdings.

That´s exactly where we are: In POET´s hand.