Audit Firm Merger and Name Change
First written in FY2024-Q2. 4 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company is undergoing an audit by Fujimi Audit Corporation of its consolidated financial statements for the consolidated fiscal year from 1 April 2025 to 31 March 2026 and its financial statements for the fiscal year from 1 April 2025 to 31 March 2026.」
The company continues to undergo audits of its consolidated financial statements and financial statements by Fujimi Audit Corporation. - 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 ふじみ監査法人 of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2025 to 30 September 2025.」
We continue to undergo an interim review of the interim consolidated financial statements by ふじみ監査法人. - 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 ふじみ監査法人 of its interim consolidated financial statements for the interim consolidated accounting period from 1 April 2024 to 30 September 2024.」
The company continues to disclose that it underwent an interim review by Fujimi Audit Corporation. - FY2024-Q3RestatedAnnual report
「The company notes that Nagoya Audit Corporation, which had previously audited the company, merged on 2 October 2023 with Souken Nichiei Audit Corporation, the surviving audit corporation, and Seinan Audit Corporation, the absorbed audit corporation, and changed its name to Fujimi Audit Corporation.」
The company continues to disclose the change in the surviving audit corporation and its name following the merger of Nagoya Audit Corporation, together with the fact that Fujimi Audit Corporation conducted its quarterly review. - FY2024-Q2First statedAnnual report
「The company notes that Nagoya Audit Corporation, which had previously audited the company, merged on 2 October 2023 with Souken Nichiei Audit Corporation, the surviving audit corporation, and Seinan Audit Corporation, the absorbed audit corporation, and changed its name to Fujimi Audit Corporation.」
The company discloses that the former Nagoya Audit Corporation merged with other audit corporations and changed its name to Fujimi Audit Corporation.