Komori
Banners (3011) · FactRestated

Change of Audit Firm for Quarterly Reviews

First written in FY2018-Q2. 15 of 20 entries say "Restated". Latest entry: FY2026-H1.

20entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2026-H12017: 12018: 320182019: 220192020: 320202021: 320212022: 320222023: 420232024: 020242025: 12025
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 110 companies write about · 1 as a headwind · 1 as a tailwind

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

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Showing 14 of the 109 companies compared. The sentences above are computed from all 109.
Full recordFilings, disclosures and news, newest first
  1. 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 城南監査法人 of its interim consolidated financial statements for the interim consolidated accounting period (1 April 2025 to 30 September 2025).」

    The Company continues to undergo interim reviews by 城南監査法人.
  2. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 城南監査法人 of its quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 July 2023 to 30 September 2023) and the cumulative second-quarter period (1 April 2023 to 30 September 2023).」

    The Company continues to undergo quarterly reviews by 城南監査法人.
  3. 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 城南監査法人 of its quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 April 2023 to 30 June 2023) and the cumulative first-quarter period (1 April 2023 to 30 June 2023).」

    The Company continues to undergo quarterly reviews by 城南監査法人.
  4. FY2023RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an audit by 城南監査法人 of its consolidated financial statements for the consolidated fiscal year (1 April 2022 to 31 March 2023) and its financial statements for the fiscal year (1 April 2022 to 31 March 2023).」

    The Company continues to undergo the audit for the current consolidated fiscal year by 城南監査法人, which was incorporated in the previous year.
  5. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 城南監査法人 of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2022 to 31 December 2022) and the cumulative third-quarter period (1 April 2022 to 31 December 2022).」

    The Company continues to undergo a third-quarter review by 城南監査法人, which changed in the first quarter.
  6. 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 城南監査法人 of its quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 July 2022 to 30 September 2022) and the cumulative second-quarter period (1 April 2022 to 30 September 2022).」

    The Company continues to undergo quarterly reviews by 城南監査法人, which changed in the first quarter.
  7. FY2023-Q1Incorporation and change of audit firmAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 城南監査法人 of its quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 April 2022 to 30 June 2022) and the cumulative first-quarter period (1 April 2022 to 30 June 2022). The Company's auditors have changed as follows. 73rd consolidated fiscal year: 城南公認会計士共同事務所, certified public accountants Toshiaki Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生) First quarter of the 74th consolidated fiscal year and cumulative first-quarter period: 城南監査法人」

    For the review of the first quarter, the auditor changed from 城南公認会計士共同事務所 in the previous full fiscal year to 城南監査法人.
  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 城南公認会計士共同事務所, certified public accountants Toshiaki Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生), of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2021 to 31 December 2021) and the cumulative third-quarter period (1 April 2021 to 31 December 2021).」

    The Company continues to undergo quarterly reviews by 城南公認会計士共同事務所, which changed in FY2022-Q1.
  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 城南公認会計士共同事務所, certified public accountants Toshiaki Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生), of its quarterly consolidated financial statements for the second quarter of the consolidated accounting period (1 July 2021 to 30 September 2021) and the cumulative second-quarter period (1 April 2021 to 30 September 2021).」

    The Company continues to undergo quarterly reviews by 城南公認会計士共同事務所, which changed in FY2022-Q1.
  10. FY2022-Q1Another change in audit firmAnnual report

    「The Company's auditors have changed as follows. 72nd consolidated fiscal year: 監査法人元和 First quarter of the 73rd consolidated fiscal year and cumulative first-quarter period: 城南公認会計士共同事務所, certified public accountants Toshiaki Yamanoi (山野井俊明) and Takao Yamakawa (山川貴生)」

    For the quarterly review for FY2022-Q1, the auditor changed from 監査法人元和, which had served through FY2021, to 城南公認会計士共同事務所.
  11. FY2021RestatedAnnual report

    「Previous consolidated fiscal year and previous fiscal year: 清陽監査法人 Current consolidated fiscal year and current fiscal year: 監査法人元和」

    The consolidated financial statements and financial statements for FY2021 were audited by 監査法人元和.
  12. FY2021-Q1Another Change in Audit FirmAnnual report

    「The Company's audit firm has changed as follows. 72nd consolidated fiscal year: 清陽監査法人 First quarter of the 73rd consolidated fiscal year and cumulative first-quarter period: 監査法人元和」

    The audit firm changed from 清陽監査法人 to 監査法人元和, which conducted the quarterly review for FY2021-Q1.
  13. FY2020RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an audit by 清陽監査法人 of its consolidated financial statements for the consolidated fiscal year (1 April 2019 to 31 March 2020) and its financial statements for the fiscal year (1 April 2019 to 31 March 2020).」

    The Company continues to undergo full-year audits by 清陽監査法人, which changed from 新東京監査法人.
  14. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 清陽監査法人 of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2019 to 31 December 2019) and the cumulative third-quarter period (1 April 2019 to 31 December 2019).」

    The Company continues to undergo third-quarter reviews by 清陽監査法人 following the change in audit firm.
  15. FY2019RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone an audit by 清陽監査法人 of its consolidated financial statements for the consolidated fiscal year (1 April 2018 to 31 March 2019) and its financial statements for the fiscal year (1 April 2018 to 31 March 2019).」

    The Company continues to undergo full-year audits by 清陽監査法人, which changed from 新東京監査法人.
  16. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 清陽監査法人 of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2018 to 31 December 2018) and the cumulative third-quarter period (1 April 2018 to 31 December 2018).」

    The Company continues to undergo a third-quarter review by 清陽監査法人 following the change in audit firms.
  17. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 清陽監査法人 of its quarterly consolidated financial statements for the first quarter of the consolidated accounting period (1 April 2018 to 30 June 2018) and the cumulative first-quarter period (1 April 2018 to 30 June 2018).」

    The Company continues to undergo quarterly reviews by 清陽監査法人 following the change in audit firm.
  18. FY2018AchievedAnnual report

    「Previous consolidated fiscal year and previous fiscal year: 新東京監査法人 Current consolidated fiscal year and current fiscal year: 清陽監査法人」

    Following the change from 新東京監査法人 to 清陽監査法人, 清陽監査法人 conducted the audits for the current consolidated fiscal year and current fiscal year, confirming the transition to full-year audits.
  19. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by 清陽監査法人 of its quarterly consolidated financial statements for the third quarter of the consolidated accounting period (1 October 2017 to 31 December 2017) and the cumulative third-quarter period (1 April 2017 to 31 December 2017).」

    The Company continues to undergo quarterly reviews by 清陽監査法人, which changed in the second quarter.
  20. FY2018-Q2First statedAnnual report

    「The Company's audit firm has changed as follows. First quarter of the 69th fiscal year and cumulative first-quarter period: 新東京監査法人 Second quarter of the 69th fiscal year and cumulative second-quarter period: 清陽監査法人」

    The filing states that the audit firm for the second-quarter and cumulative second-quarter review changed from 新東京監査法人 to 清陽監査法人.
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Banners's next results are scheduled for 2026-11-12. Read the earnings preview
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