IDW has filed an amended annual report with its auditors' "going concern" opinion, which was related to potential receivables risk from the Diamond Comic Distributors Chapter 11, removed.  Auditors are required to disclose whether the company has a significant risk of being unable to continue as a going concern for one year after the date the financial statements are issued, and in the original version of the annual report, the auditors that examined the financial statements had stated that the risk was present.  The new version removes that statement.

As we reported when the original financial statements were issued, IDW Publishing products have been sold to Diamond by IDW's direct market distributor, Penguin Random House, which is Diamond's largest unsecured creditor (see "IDW Reports").  IDW was informed by PRH that there's a range of possible outcomes, including losses by IDW, if PRH is unable to collect the money its owed for IDW products, but believes it has enough cash to operate for the next year regardless.  The change means that IDW's auditors now agree.