Komori
Toa (1885) · FactRestated

Change in the audit firm’s name

First written in FY2019-Q3. 11 of 12 entries say "Restated". Latest entry: FY2027-H1.

12entries
8years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q3 – FY2027-H12019: 320192020: 220202021: 020212022: 320222023: 220232024: 020242025: 120252026: 12026
Same theme, other companies
Change in the audit firm’s nameA theme 62 companies write about · 0 as a headwind · 0 as a tailwind

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

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 62 companies compared. The sentences above are computed from all 62.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received an interim review by EY ShinNihon LLC of the interim consolidated financial statements for the interim consolidated accounting period from 1 April 2026 to 30 September 2026.」

    The filing continues to state that EY ShinNihon LLC conducted an interim review of the interim consolidated financial statements.
  2. FY2026-H1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have received an interim review by EY ShinNihon LLC of the interim consolidated financial statements for the interim consolidated accounting period (1 April 2025 to 30 September 2025).」

    The filing continues to state that EY ShinNihon LLC conducted an interim review of the interim consolidated financial statements.
  3. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter consolidated cumulative period (1 April 2023 to 30 September 2023).」

    The filing continues to state that the company received a quarterly review by EY ShinNihon LLC.
  4. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the third quarter consolidated accounting period from 1 October 2022 to 31 December 2022 and the third quarter consolidated cumulative period from 1 April 2022 to 31 December 2022.」

    The filing continues to state that EY ShinNihon LLC reviewed the third quarter consolidated financial statements.
  5. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, we have received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter consolidated cumulative period (1 April 2022 to 30 September 2022).」

    The filing continues to state that EY ShinNihon LLC reviewed the second quarter consolidated financial statements.
  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 EY ShinNihon LLC of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first quarter consolidated cumulative period (1 April 2022 to 30 June 2022).」

    The filing states that EY ShinNihon LLC reviewed the first quarter consolidated financial statements, and the audit structure remains in place.
  7. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the third quarter consolidated accounting period from 1 October 2021 to 31 December 2021 and the third quarter consolidated cumulative period from 1 April 2021 to 31 December 2021.」

    The filing states that EY ShinNihon LLC reviewed the third quarter consolidated financial statements.
  8. 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 EY ShinNihon LLC of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2020 to 30 June 2020) and the first quarter consolidated cumulative period (1 April 2020 to 30 June 2020).」

    The filing states that a quarterly review was conducted by EY ShinNihon LLC, and the audit structure remains in place.
  9. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the third quarter consolidated accounting period from 1 October 2019 to 31 December 2019 and the third quarter consolidated cumulative period from 1 April 2019 to 31 December 2019.」

    The filing states that a quarterly review was conducted by EY ShinNihon LLC, and the audit structure remains in place.
  10. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the cumulative second-quarter period (1 April 2019 to 30 September 2019).」

    The filing states that a quarterly review was conducted by EY ShinNihon LLC, and the audit structure remains in place.
  11. FY2019RestatedAnnual report

    「Name of audit firm EY ShinNihon LLC」

    The audit firm is listed as EY ShinNihon LLC, and the structure following the name change in the previous fiscal year remains in place.
  12. FY2019-Q3First statedAnnual report

    「The audit firm formerly providing audit certification to us, ShinNihon LLC, changed its name on 1 July 2018 and became EY ShinNihon LLC.」

    The audit firm providing the audit opinion changed its name from ShinNihon LLC to EY ShinNihon LLC on 1 July 2018.
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 Toa yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.