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Berg Earth (1383) · FactRestatedLatest Occurring Fact (2026-10-01): "Advanced"

Change in Audit Firm

First written in FY2020-Q1. 13 of 16 entries say "Restated". Latest entry: 2026-10-01.

16entries
7years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2026-H12020: 220202021: 320212022: 320222023: 320232024: 120242025: 020252026: 42026
Same theme, other companies
Change of Accounting AuditorA theme 778 companies write about · 1 as a headwind · 37 as a tailwind

15 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
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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  2. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an interim review by Ehime Audit Corporation of its interim consolidated financial statements for the interim consolidated accounting period from 1 November 2025 to 30 April 2026.」

    The company continues to receive interim review services from Ehime Limited Liability Audit Corporation.
  3. FY2025RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone an audit by Ehime Audit Corporation of its consolidated financial statements for the consolidated fiscal year from 1 November 2024 to 31 October 2025 and its financial statements for the fiscal year from 1 November 2024 to 31 October 2025.」

    The company continues to undergo audits by Ehime Audit Corporation. The period of continuous audits is stated as 6 years.
  4. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the first quarter and the first three months of the consolidated fiscal year, covering the periods from 1 November 2023 to 31 January 2024 and from 1 November 2023 to 31 January 2024, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  5. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the second quarter and the first six months of the consolidated fiscal year, covering the periods from 1 February 2023 to 30 April 2023 and from 1 November 2022 to 30 April 2023, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  6. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the first quarter and the first three months of the consolidated fiscal year, covering the periods from 1 November 2022 to 31 January 2023 and from 1 November 2022 to 31 January 2023, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  7. FY2022RestatedAnnual report

    「The assistants involved in the company's audit work comprise 5 certified public accountants.」

    The audit firm is Ehime Audit Corporation, and the period of continuous audits is stated as 3 years.
  8. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the third quarter and the first nine months of the consolidated fiscal year, covering the periods from 1 May 2022 to 31 July 2022 and from 1 November 2021 to 31 July 2022, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  9. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the second quarter and the first six months of the consolidated fiscal year, covering the periods from 1 February 2022 to 30 April 2022 and from 1 November 2021 to 30 April 2022, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  10. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the first quarter and the first three months of the consolidated fiscal year, covering the periods from 1 November 2021 to 31 January 2022 and from 1 November 2021 to 31 January 2022, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  11. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the third quarter and the first nine months of the consolidated fiscal year, covering the periods from 1 May 2021 to 31 July 2021 and from 1 November 2020 to 31 July 2021, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  12. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the second quarter and the first six months of the consolidated fiscal year, covering the periods from 1 February 2021 to 30 April 2021 and from 1 November 2020 to 30 April 2021, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  13. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ehime Audit Corporation of its quarterly consolidated financial statements for the first quarter and the first six months of the consolidated fiscal year, covering the periods from 1 November 2020 to 31 January 2021 and from 1 November 2020 to 31 January 2021, respectively.」

    The company continues to undergo quarterly reviews by Ehime Audit Corporation.
  14. FY2020-Q3RestatedAnnual report

    「The company's audit firm has changed as follows. 19th consolidated fiscal year: Deloitte Touche Tohmatsu LLC. Third quarter of the 20th consolidated fiscal year: Ehime Audit Corporation.」

    The company states that, in the third quarter of the 20th fiscal year, the audit firm had changed from Deloitte Touche Tohmatsu LLC to Ehime Audit Corporation.
  15. FY2020-Q1First statedAnnual report

    「The company's audit firm has changed as follows. 19th consolidated fiscal year: Deloitte Touche Tohmatsu LLC. First quarter of the 20th consolidated fiscal year: Ehime Audit Corporation.」

    The audit firm changed from Deloitte Touche Tohmatsu LLC to Ehime Audit Corporation from the first quarter of the 20th fiscal year.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Berg Earth yet. It last moved in the Occurring Fact of 2026-10-01: "Advanced".
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Change in Audit Firm | Berg Earth co.,ltd. (1383) | Komori