You are misrepresenting the true extent of the going concern by mentioning the accumulated deficit. This is a measure to balance the accounting equation.

True, there is a going concern related to the working capital deficit and the short-term debt. However, they can still resolve the situation if they secure funding. The big question is the if.

I'm sorry, you need to take some basic accounting and financial analysis. You are making the problem seem much bigger than it really is