Given the state of the capital markets and current global economic uncertainty, Goodwin's Public Company Advisory Practice has been thinking through potential risk factors to be included in Form 10-Qs for the quarter ended June 30, 2022. To this end, we have prepared a Risk Factor Alert providing guidance on 10-Q risk factors and sample risk factors for potential inclusion in 10-Qs this quarter.

The risk factor categories that we have identified as most relevant this quarter are those relating to: (1) Impact of Market Downturn on Sales; (2) Impact of Uncertain Capital Markets; (3) Potential Delisting; (4) Rising Interest Rates; (5) Impact of Inflation; (6) Going Concern; (7) ATM or Equity Line Program Risk; (8) Ukraine; and (9) Remote Work.

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