I don't understand your comment. The "going concern" commentary on any company's SEC financials is anything but boilerplate.
It's used principally in those cases where, because of liquidity problems, adverse economic or operational conditions, legal problems, or other negative factors, the reporting company feels that there is a genuine possibility of no longer being able to continue to operate as a viable entity in the foreseeable future.
You will not see the "going concern" comment on the SEC financials of a healthy, asset rich company, all other things being equal.
Check out HILLENBRAND, INC.'s form latest 10Q and 10K and show me where they use any "going concern" boilerplate.
"..if giving people money so they could buy things actually made people
prosperous, welfare recipients would be the richest people on the
planet." (Bill Bonner)