Komori
Yamashin-Filter Corp. (6240) · FactRestated

Change of audit firm

First written in FY2018-Q1. 15 of 16 entries say "Restated". Latest entry: FY2023-Q3.

16entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY2023-Q32017: 220172018: 420182019: 420192020: 220202021: 120212022: 220222023: 1
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 74 companies write about · 1 as a headwind · 1 as a tailwind

48 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 74 companies compared. The sentences above are computed from all 74.
Full recordFilings, disclosures and news, newest first
  1. 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 Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2022 to 31 December 2022) and the third-quarter consolidated cumulative period (1 April 2022 to 31 December 2022).」

    The Company continues to receive a third-quarter review from Deloitte Touche Tohmatsu LLC.
  2. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2022 to 30 June 2022) and the first-quarter consolidated cumulative period (1 April 2022 to 30 June 2022).」

    The company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC.
  3. FY2022RestatedAnnual report

    「Name of auditing firm Deloitte Touche Tohmatsu LLC」

    The Company continues to maintain the audit structure provided by Deloitte Touche Tohmatsu LLC following the change in auditing firm.
  4. 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 Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2021 to 30 September 2021) and the second-quarter consolidated cumulative period (1 April 2021 to 30 September 2021).」

    The Company continues to receive a second-quarter review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  5. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2020 to 30 September 2020) and the second-quarter consolidated cumulative period (1 April 2020 to 30 September 2020).」

    The company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC.
  6. 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 Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2019 to 31 December 2019) and the third-quarter consolidated cumulative period (1 April 2019 to 31 December 2019).」

    The company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC.
  7. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the second-quarter consolidated accounting period (1 July 2019 to 30 September 2019) and the second-quarter consolidated cumulative period (1 April 2019 to 30 September 2019).」

    The company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC.
  8. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the Company has undergone a quarterly review by Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2019 to 30 June 2019) and the first-quarter consolidated cumulative period (1 April 2019 to 30 June 2019).」

    The Company continues to receive a quarterly review from Deloitte Touche Tohmatsu LLC following the change of audit firm.
  9. FY2019RestatedAnnual report

    「The Company has been audited and received assurance from its accounting auditor, Deloitte Touche Tohmatsu LLC, based on the services stipulated in Article 2, Paragraph 1 of the Certified Public Accountants Act.」

    The Company continues to maintain the audit structure provided by Deloitte Touche Tohmatsu LLC following the change in auditing firm.
  10. 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 Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2018 to 31 December 2018) and the third-quarter consolidated cumulative period (1 April 2018 to 31 December 2018).」

    The Company continues to undergo a third-quarter review by Deloitte Touche Tohmatsu LLC following the change in auditing firm.
  11. FY2019-Q2RestatedAnnual report

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

    The Company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC following the change in auditing firm.
  12. 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 Deloitte Touche Tohmatsu LLC of the quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2018 to 30 June 2018) and the first-quarter consolidated cumulative period (1 April 2018 to 30 June 2018).」

    The Company continues to undergo quarterly reviews by Deloitte Touche Tohmatsu LLC following the change in auditing firm.
  13. FY2018RestatedAnnual report

    「The Company has been audited and received assurance from its accounting auditor, Deloitte Touche Tohmatsu LLC, based on the services stipulated in Article 2, Paragraph 1 of the Certified Public Accountants Act.」

    As in the previous quarter, the Company confirms the audit structure provided by Deloitte Touche Tohmatsu LLC following the change in auditing firm.
  14. FY2018-Q3RestatedAnnual report

    「The Company's auditing firm has changed as follows. Fiscal year 62: Grant Thornton Taiyo LLC Consolidated accounting period and cumulative period for the third quarter of fiscal year 63: Deloitte Touche Tohmatsu LLC」

    The Company also underwent a quarterly review by Deloitte Touche Tohmatsu LLC in the third quarter of fiscal year 63, confirming the audit structure following the change in auditing firm.
  15. FY2018-Q2RestatedAnnual report

    「The Company's auditing firm has changed as follows. Fiscal year 62: Grant Thornton Taiyo LLC Consolidated accounting period and cumulative period for the second quarter of fiscal year 63: Deloitte Touche Tohmatsu LLC」

    The Company also underwent a quarterly review by Deloitte Touche Tohmatsu LLC in the second quarter of fiscal year 63, confirming the audit structure following the change in auditing firm described above.
  16. FY2018-Q1First statedAnnual report

    「The Company's auditing firm has changed as follows. Fiscal year 62: Grant Thornton Taiyo LLC Consolidated accounting period and cumulative period for the first quarter of fiscal year 63: Deloitte Touche Tohmatsu LLC」

    From the first quarter of fiscal year 63, the auditing firm changed from Grant Thornton Taiyo LLC to Deloitte Touche Tohmatsu LLC.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Yamashin-Filter Corp.'s next results are scheduled for 2026-11-04. Read the earnings preview
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