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Kyowa Leather Cloth (3553) · FactRestated

Change in audit firm name resulting from a change in audit firm type

First written in FY2017-Q3. 25 of 27 entries say "Restated". Latest entry: FY2026-H1.

27entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2026-H12017: 420172018: 320182019: 320192020: 420202021: 320212022: 220222023: 320232024: 320242025: 22025
Same theme, other companies
Change in audit firm nameA theme 54 companies write about · 0 as a headwind · 0 as a tailwind

34 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 54 companies compared. The sentences above are computed from all 54.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone an interim review by PwC Japan LLC of its interim consolidated financial statements for the interim consolidated accounting period (1 April 2025 to 30 September 2025).」

    The company continues to undergo an interim review of its interim consolidated financial statements by PwC Japan Audit Corporation.
  2. FY2025RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone an audit by PwC Japan LLC of its consolidated financial statements for the consolidated fiscal year (1 April 2024 to 31 March 2025) and its financial statements for the fiscal year (1 April 2024 to 31 March 2025).」

    The Company continues to undergo an annual audit by PwC Japan LLC.
  3. FY2025-H1RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone an interim review by PwC Japan LLC of its interim consolidated financial statements for the interim consolidated accounting period (1 April 2024 to 30 September 2024).」

    The filing states that the Company underwent an interim review of its interim consolidated financial statements by PwC Japan LLC following the merger of the audit firms.
  4. FY2024RestatedAnnual report

    「PwC Aarata LLC merged with PwC Kyoto LLC effective 1 December 2023 and changed its name to PwC Japan LLC.」

    The annual report also states the name change to PwC Japan LLC following the merger of the audit firms.
  5. FY2024-Q3Name change following the merger of audit firmsAnnual report

    「PwC Aarata LLC merged with PwC Kyoto LLC effective 1 December 2023 and changed its name to PwC Japan LLC.」

    The filing states that the former PwC Aarata LLC changed its name to PwC Japan LLC following the merger effective 1 December 2023.
  6. FY2024-Q2RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2023 to 30 September 2023) and the second-quarter year-to-date period (1 April 2023 to 30 September 2023).」

    The Company continues to undergo a review of its second-quarter consolidated financial statements by PwC Aarata LLC.
  7. FY2024-Q1RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the first-quarter year-to-date period (1 April 2023 to 30 June 2023).」

    The Company continues to undergo a review of its first-quarter consolidated financial statements by PwC Aarata LLC.
  8. FY2023-Q3RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third-quarter year-to-date period (1 April 2022 to 31 December 2022).」

    The Company continues to undergo a review of its third-quarter consolidated financial statements by PwC Aarata LLC.
  9. FY2023-Q2RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2022 to 30 September 2022) and the second-quarter year-to-date period (1 April 2022 to 30 September 2022).」

    The Company continues to undergo a review of its second-quarter consolidated financial statements by PwC Aarata LLC.
  10. FY2023-Q1RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata 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 year-to-date period (1 April 2022 to 30 June 2022).」

    The Company continues to undergo a review of its first-quarter consolidated financial statements by PwC Aarata LLC.
  11. FY2022-Q2RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and the second-quarter year-to-date period (1 April 2021 to 30 September 2021).」

    The Company continues to undergo a review of its second-quarter consolidated financial statements by PwC Aarata LLC.
  12. FY2022-Q1RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2021 to 30 June 2021) and the first-quarter year-to-date period (1 April 2021 to 30 June 2021).」

    The Company continues to undergo a review of its first-quarter consolidated financial statements by PwC Aarata LLC.
  13. FY2021-Q3RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the third-quarter year-to-date period (1 April 2020 to 31 December 2020).」

    The Company continues to undergo a review of its third-quarter consolidated financial statements by PwC Aarata LLC.
  14. FY2021-Q2RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2020 to 30 September 2020) and the second-quarter year-to-date period (1 April 2020 to 30 September 2020).」

    The Company continues to undergo a review of its second-quarter consolidated financial statements by PwC Aarata LLC.
  15. FY2021-Q1RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata 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 year-to-date period (1 April 2020 to 30 June 2020).」

    The Company continues to undergo a review of its first-quarter consolidated financial statements by PwC Aarata LLC.
  16. FY2020RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone an audit by PwC Aarata LLC 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 an annual audit by PwC Aarata LLC.
  17. FY2020-Q3RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the third-quarter year-to-date period (1 April 2019 to 31 December 2019).」

    The Company continues to undergo a review of its third-quarter consolidated financial statements by PwC Aarata LLC.
  18. FY2020-Q2RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second-quarter year-to-date period (1 April 2019 to 30 September 2019).」

    The Company continues to undergo a review of its second-quarter consolidated financial statements by PwC Aarata LLC.
  19. FY2020-Q1RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first-quarter year-to-date period (1 April 2019 to 30 June 2019).」

    The Company continues to undergo a review of its first-quarter consolidated financial statements by PwC Aarata LLC.
  20. FY2019-Q3RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third-quarter year-to-date period (1 April 2018 to 31 December 2018).」

    The Company continues to undergo a quarterly review of its third-quarter consolidated financial statements by PwC Aarata LLC.
  21. FY2019-Q2RestatedAnnual report

    「Under Article 193-2(1) of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by PwC Aarata LLC of its quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2018 to 30 September 2018) and the second-quarter year-to-date period (1 April 2018 to 30 September 2018).」

    The Company continues to undergo a quarterly review of its second-quarter consolidated financial statements by PwC Aarata LLC.
  22. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review from PwC Arata LLC of its quarterly consolidated financial statements for the first quarter consolidated accounting period (from 1 April 2018 to 30 June 2018) and the first quarter cumulative period (from 1 April 2018 to 30 June 2018).」

    The Company continues to receive a quarterly review of its first quarter consolidated financial statements from PwC Arata LLC.
  23. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review from PwC Arata LLC of its quarterly consolidated financial statements for the third quarter consolidated accounting period (from 1 October 2017 to 31 December 2017) and the third quarter cumulative period (from 1 April 2017 to 31 December 2017).」

    The disclosure continues to state that the Company's third quarter consolidated financial statements received a quarterly review from PwC Arata LLC.
  24. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review from PwC Arata LLC of its quarterly consolidated financial statements for the second quarter consolidated accounting period (from 1 July 2017 to 30 September 2017) and the second quarter cumulative period (from 1 April 2017 to 30 September 2017).」

    The disclosure continues to state that the Company received a quarterly review from PwC Arata LLC, the name adopted after the change in audit firm type.
  25. FY2018-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has received a quarterly review from PwC Arata LLC of its quarterly consolidated financial statements for the first quarter consolidated accounting period and first quarter cumulative period.」

    The disclosure states that the Company received a quarterly review from PwC Arata LLC, the name adopted after the change in audit firm type.
  26. FY2017RestatedAnnual report

    「PwC Arata Audit Corporation changed its name to PwC Arata LLC effective 1 July 2016 as a result of a change in the type of audit firm.」

    The name change resulting from the change in audit firm type is also reiterated in the annual report.
  27. FY2017-Q3First statedAnnual report

    「PwC Arata Audit Corporation changed its name to PwC Arata LLC effective 1 July 2016 as a result of a change in the type of audit firm.」

    The disclosure states that the audit firm's name changed effective 1 July 2016 as a result of a change in the type of audit firm.
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None of this company's other threads moved the same way in the same document twice or more.

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Kyowa Leather Cloth's next results are scheduled for 2026-10-30. Read the earnings preview
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Change in audit firm name resulting from a change in audit firm type | KYOWA LEATHER CLOTH CO.,LTD. (3553) | Komori