Esbinder TV company is a television manufacturer. Because the domestic market for electronic goods is currently struggling, many companies in this industry are turning to exports. The entity had net losses of BD 1 million in the fiscal year ended December 31, 2022, according to the audited financial statements. At the end of 2022, its current assets total BD 40 million and its current liabilities total 8D 45 million. Shareholders are concerned about the performance of the company, but they do not intend to close the company. Profits are expected in the coming years because of expected favorable changes in government policies for the electronics industry. Furthermore, the entity's shareholders have arranged for alternative additional sources of finance to support its expansion plans and working needs over the next 12 months. Required Based on concepts of IAS 1, should Eskinder TV company prepare its financial statements under the going concern assumption