A new client, an oil and gas explorer in Western Canada, is currently negotiating a loan worth $3 million to avoid defaulting on its long-term debt that is due in three months. Its latest quarterly earnings report indicated that the entity has a working capital deficiency of $500,000, while its cash balance fell to $250,000, down from $500,000 a year earlier. There is a 0.5:1 current ratio. With little expectation of improved sales, the entity plans to cut back on production to preserve cash. It has also been paying suppliers late consistently, and some suppliers have begun demanding cash on delivery from the client. As a result, the share price has plunged and the entity has lost more than half of its market value in the last week.

Which of the following conditions in this case may cast doubt on the new client's ability to continue as a going concern? (Several choices may be correct.)

G. Overreliance on a few customers or suppliers

C. Prolonged losses

A. Declining ratios

D J. Falling behind competitors

D. An inability to pay debts when they fall due

O H. Shortage of a key input or raw material

1. Rapid growth with insufficient planning

E. Supplier reluctance to provide goods on credit

F. The loss of a major market, key customer, franchise, or licence

D B. Long-term loans reaching maturity without alternative financing in place