http://www.businessdictionary.com/definition/going-concern-value.html
My understanding is that it means that the business being kept together and run as a business if worth more that the physical assets of the company. The assets would be the hard equipment, machines, tools, desks, chairs, pencils, buildings, etc.
I wonder just how many bikes are sitting there assembled and ready to ship? The article does say that there is inventory that could be out the door in 2 days after reopening if it is sold as a complete business.