Komori
Penta-Ocean Construction (1893) · FactRestated

Change in the Name of the Audit Firm

First written in FY2019-Q2. 16 of 17 entries say "Restated". Latest entry: FY2025-H1.

17entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q2 – FY2025-H12018: 12019: 420192020: 320202021: 220212022: 220222023: 320232024: 22024
Same theme, other companies
Change in the Name of the Audit FirmA theme 60 companies write about · 0 as a headwind · 0 as a tailwind

39 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 60 companies compared. The sentences above are computed from all 60.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received an interim review by EY ShinNihon LLC of the interim consolidated financial statements for the interim consolidated accounting period from 1 April 2024 to 30 September 2024.」

    It has been reconfirmed that the interim consolidated financial statements for the first half of FY2024 underwent an interim review by Ernst & Young ShinNihon LLC.
  2. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the third quarter of the consolidated fiscal period from 1 October 2023 to 31 December 2023 and the cumulative third-quarter period from 1 April 2023 to 31 December 2023.」

    The Company reconfirmed that the third-quarter consolidated financial statements for fiscal 2023 were reviewed by EY ShinNihon LLC.
  3. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal period from 1 July 2023 to 30 September 2023 and the cumulative second-quarter period from 1 April 2023 to 30 September 2023.」

    The Company reconfirmed that the second-quarter consolidated financial statements for fiscal 2023 were reviewed by EY ShinNihon LLC.
  4. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period from 1 April 2023 to 30 June 2023 and the cumulative first-quarter period from 1 April 2023 to 30 June 2023.」

    The Company reconfirmed that the first-quarter consolidated financial statements for fiscal 2023 were reviewed by EY ShinNihon LLC.
  5. FY2023-Q3RestatedAnnual report

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

    The Company reconfirmed the review of the third-quarter consolidated financial statements by EY ShinNihon LLC.
  6. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal period from 1 July 2022 to 30 September 2022 and the cumulative second-quarter period from 1 April 2022 to 30 September 2022.」

    The Company reconfirmed that the second-quarter consolidated financial statements were reviewed by EY ShinNihon LLC.
  7. FY2022-Q3RestatedAnnual report

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

    The Company reconfirmed the review of the third-quarter consolidated financial statements by EY ShinNihon LLC.
  8. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period from 1 April 2021 to 30 June 2021 and the cumulative first-quarter period from 1 April 2021 to 30 June 2021.」

    The Company reconfirmed the review by EY ShinNihon LLC of the quarterly consolidated financial statements for the period from April to June 2021.
  9. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the third quarter of the consolidated fiscal period from 1 October 2020 to 31 December 2020 and the cumulative third-quarter period from 1 April 2020 to 31 December 2020.」

    The Company reconfirmed the review of the third-quarter consolidated financial statements by EY ShinNihon LLC.
  10. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the second quarter of the consolidated fiscal period from 1 July 2020 to 30 September 2020 and the cumulative second-quarter period from 1 April 2020 to 30 September 2020.」

    The Company reconfirmed the review of the second-quarter consolidated financial statements by EY ShinNihon LLC.
  11. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period from 1 April 2020 to 30 June 2020 and the cumulative first-quarter period from 1 April 2020 to 30 June 2020.」

    The Company reconfirmed the review of the first-quarter consolidated financial statements by EY ShinNihon LLC.
  12. FY2020-Q3RestatedAnnual report

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

    The Company states that the quarterly consolidated financial statements for the third quarter were reviewed by EY ShinNihon LLC.
  13. FY2020-Q2RestatedAnnual report

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

    The Company states that the quarterly consolidated financial statements for the second quarter were reviewed by EY ShinNihon LLC.
  14. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company received a quarterly review by EY ShinNihon LLC of the quarterly consolidated financial statements for the first quarter of the consolidated fiscal period from 1 April 2019 to 30 June 2019 and the cumulative first-quarter period from 1 April 2019 to 30 June 2019.」

    The Company states that it received a quarterly review by EY ShinNihon LLC.
  15. FY2019RestatedAnnual report

    「ShinNihon LLC changed its name to EY ShinNihon LLC effective 1 July 2018.」

    The Company reiterates that the audit firm changed its name to EY ShinNihon LLC effective 1 July 2018.
  16. FY2019-Q3RestatedAnnual report

    「ShinNihon LLC changed its name to EY ShinNihon LLC effective 1 July 2018.」

    The Company reiterates that the audit firm changed its name from ShinNihon LLC to EY ShinNihon LLC effective 1 July 2018.
  17. FY2019-Q2First statedAnnual report

    「ShinNihon LLC changed its name to EY ShinNihon LLC effective 1 July 2018.」

    The Company states that the audit firm changed its name from ShinNihon LLC to EY ShinNihon LLC effective 1 July 2018.
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