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Hob (1382) · FactRestated

Change in Audit Firm

First written in FY2021-Q1. 14 of 15 entries say "Restated". Latest entry: FY2026-H1.

15entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2026-H12020: 12021: 420212022: 320222023: 220232024: 220242025: 220252026: 1
Same theme, other companies
Change of Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind

95 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 778 threads.
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  1. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent an interim review by 監査法人ハイビスカス of the interim consolidated financial statements for the interim consolidated accounting period (1 July 2025 to 31 December 2025).」

    The interim review structure provided by 監査法人ハイビスカス remains in place.
  2. FY2025RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent an audit by 監査法人ハイビスカス of the consolidated financial statements for the consolidated fiscal year (1 July 2024 to 30 June 2025) and the financial statements for the fiscal year (1 July 2024 to 30 June 2025).」

    The audit structure provided by 監査法人ハイビスカス remains in place.
  3. FY2025-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent an interim review by 監査法人ハイビスカス of the interim consolidated financial statements for the interim consolidated accounting period (1 July 2024 to 31 December 2024).」

    The audit and review structure provided by 監査法人ハイビスカス continued through the interim period.
  4. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 January 2024 to 31 March 2024) and the cumulative third-quarter period (1 July 2023 to 31 March 2024).」

    The quarterly review structure provided by 監査法人ハイビスカス continued in the third quarter.
  5. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 October 2023 to 31 December 2023) and the cumulative second-quarter period (1 July 2023 to 31 December 2023).」

    The quarterly review structure provided by 監査法人ハイビスカス continued in the second quarter.
  6. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the cumulative first-quarter period (1 July 2023 to 30 September 2023).」

    The quarterly review structure provided by 監査法人ハイビスカス remains in place.
  7. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 January 2023 to 31 March 2023) and the cumulative third-quarter period (1 July 2022 to 31 March 2023).」

    The quarterly review structure provided by 監査法人ハイビスカス continued in the third quarter.
  8. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the cumulative first-quarter period (1 July 2022 to 30 September 2022).」

    The quarterly review structure provided by 監査法人ハイビスカス remains in place.
  9. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 January 2022 to 31 March 2022) and the cumulative third-quarter period (1 July 2021 to 31 March 2022).」

    The quarterly review structure provided by 監査法人ハイビスカス remains in place.
  10. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 October 2021 to 31 December 2021) and the cumulative second-quarter period (1 July 2021 to 31 December 2021).」

    The quarterly review structure provided by 監査法人ハイビスカス remains in place.
  11. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company underwent a quarterly review by 監査法人ハイビスカス of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and the cumulative first-quarter period (1 July 2021 to 30 September 2021).」

    The quarterly review structure provided by 監査法人ハイビスカス remains in place.
  12. FY2021RestatedAnnual report

    「Previous consolidated fiscal year and previous fiscal year: EY ShinNihon LLC Current consolidated fiscal year and current fiscal year: 監査法人ハイビスカス」

    The audit structure provided by 監査法人ハイビスカス following the change in audit firms remained in place for the full year.
  13. FY2021-Q3RestatedAnnual report

    「Fiscal year 34: EY ShinNihon LLC Third quarter of fiscal year 35, consolidated accounting period and cumulative period: 監査法人ハイビスカス」

    監査法人ハイビスカス performed the quarterly review in the third quarter of fiscal year 35 as well, and the structure following the change in audit firms from the previous quarter remained in place.
  14. FY2021-Q2RestatedAnnual report

    「Fiscal year 34: EY ShinNihon LLC First half of fiscal year 35, consolidated accounting period and cumulative period: 監査法人ハイビスカス」

    監査法人ハイビスカス also performed the quarterly review in the second quarter of fiscal year 35, and the structure following the change in audit firms disclosed in the previous quarter remained in place.
  15. FY2021-Q1First statedAnnual report

    「Our audit firm has changed as follows: Fiscal year 34: Ernst & Young ShinNihon LLC; first quarter accounting period and cumulative period of fiscal year 35: HibiSukas Audit Corporation.」

    The company disclosed that the audit firm changed from Ernst & Young ShinNihon LLC to HibiSukas Audit Corporation from the first quarter of fiscal year 35.
Moved together

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When this could move next
Hob's next results are scheduled for 2026-11-06. Read the earnings preview
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Change in Audit Firm | HOB Co.,Ltd. (1382) | Komori