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Focus Systems (4662) · FactRestated

Change of Name to PwC Japan LLC

First written in FY2024-Q3. 1 of 2 entries say "Restated". Latest entry: FY2025-H1.

2entries
1years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2024-Q3 – FY2025-H12024: 22024
Same theme, other companies
Change of Audit Firm Following a MergerA theme 37 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.

18 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 37 companies compared. The sentences above are computed from all 37.
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 has undergone an interim review by PwC Japan Limited Liability Audit Corporation of its interim financial statements for the interim accounting period from 1 April 2024 to 30 September 2024.」

    The interim review of the interim financial statements by PwC Japan Limited Liability Audit Corporation is reconfirmed.
  2. FY2024-Q3First statedAnnual report

    「PwC Arata Limited Liability Audit Corporation, which had previously audited the Company's financial statements, merged with PwC Kyoto Audit Corporation on 1 December 2023, changed its name, and became PwC Japan Limited Liability Audit Corporation.」

    It is stated for the first time that the audit firm responsible for the audit evidence merged on 1 December 2023 and changed its name to PwC Japan Limited Liability Audit Corporation.
Moved together

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Change of Name to PwC Japan LLC | Focus Systems Corporation (4662) | Komori