ABC Learning Centres failed to meet the latest self-imposed deadline for the release of its financial accounts and would not give any indication of when it might be released, but this may be the least of the embattled child-care operator's problems.

ABC refused to address concerns over its survival amid growing signs that the issue is starting to affect its day-to-day operations.

ABC reassured customers that its centres "continue to operate as usual" despite the company becoming entangled in a legal battle with 123 Careers, which has provided most of ABC's child-care staff.

The two companies were before the Queensland Supreme Court yesterday over an injunction obtained by 123 Careers last week preventing ABC from poaching 123's relief staff, but the problem may be growing.

Another agency offering temporary staff to ABC, Select Education, withdrew its staff yesterday, citing issues at the child-care provider.

ABC and Select Education would not comment.

The trouble with 123 Careers began last week when ABC backed out of a $70 million acquisition of the recruitment agency less than a month after the deal was announced.

ABC is seeking the return of a $40 million deposit from 123 Careers that was paid under the deal put together by former chief executive Eddy Groves. The deal was announced the day he was forced to resign.

ABC would not offer any further detail yesterday on what is causing the lengthy delays to the release of its accounts which are expected to contain massive losses and the restatement of prior year earnings. ABC has discontinued its previous practice of offering a date by which it expects to have the accounts completed and would only say it is "working to conclude the final outstanding matters as soon as possible".

The accounts are expected to put the company in breach of its banking covenants leading to speculation that ABC needs to sell off assets and regain the support of its bankers for the accounts to be released.

ABC has put its remaining British assets on the market and still has a 40% stake in the US operations acquired in recent years.

Litigation funder IMF would not comment on the latest delays to the release of ABC's accounts. IMF is expected to decide next week whether to go ahead with the action despite the accounts which are expected to support its case not being available at this stage.