The "Going Concern" statement is crafted as a required legal notice, and literally does not change for Pinky Stocks with debt loads (like KGKG).
An RS only works when a company is clearly on an upward trajectory. 99 out of a 100 pinky stocks typically fair badly after an RS. The existing shareholders feel cheated, and the shorts and mm's take advantage of the situation. KGKG has yet to have a profitable quarter after all expenses and debt servicing have been factored in along with their growing sales.
Don't assume a RS is going to be a good thing for existing shareholders.