Komori
Towa (6315) · FactRestated

Change in the Audit Firm’s Name

First written in FY2017-Q3. 15 of 17 entries say "Restated". Latest entry: FY2026.

17entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2024-Q1RestatedFY2025-H1 – FY20262017: 320172018: 420182019: 220192020: 220202021: 120212022: 020222023: 120232024: 220242025: 120252026: 12026
Same theme, other companies
Change in the Audit Firm’s NameA theme 59 companies write about · 0 as a headwind · 0 as a tailwind

38 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 59 companies compared. The sentences above are computed from all 59.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our consolidated financial statements for the consolidated fiscal year (1 April 2025 to 31 March 2026) and our financial statements for the fiscal year (1 April 2025 to 31 March 2026) underwent an audit by PwC Japan LLC.」

    The audit arrangement involving PwC Japan LLC continues.
  2. FY2026-H1RestatedAnnual report

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

    The audit arrangement involving an interim review by PwC Japan LLC continues.
  3. FY2025-H1RestatedAnnual report

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

    The audit arrangement involving an interim review by PwC Japan LLC continues.
  4. FY2024-Q3ReframedAnnual report

    「PwC Kyoto Audit Corporation, which had previously provided the Company's audit certification, merged with PwC Aarata LLC on 1 December 2023 and changed its name to PwC Japan LLC.」

    We state that PwC Kyoto Audit Corporation merged with PwC Aarata LLC and changed its name to PwC Japan LLC.
  5. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2023 to 30 June 2023) and the first-quarter consolidated cumulative period (1 April 2023 to 30 June 2023) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a review of the first-quarter consolidated financial statements by PwC Kyoto Audit Corporation continues.
  6. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2020 to 31 December 2020) and the third-quarter consolidated cumulative period (1 April 2020 to 31 December 2020) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a review of the third-quarter consolidated financial statements by PwC Kyoto Audit Corporation continues.
  7. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our 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) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a review of the second-quarter consolidated financial statements by PwC Kyoto Audit Corporation continues.
  8. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our 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) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a review of the third-quarter consolidated financial statements by PwC Kyoto Audit Corporation continues.
  9. FY2020-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our 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) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a review of the second-quarter consolidated financial statements by PwC Kyoto Audit Corporation continues.
  10. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our 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) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a review of the first-quarter consolidated financial statements by PwC Kyoto Audit Corporation continues.
  11. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period and the second-quarter consolidated cumulative period underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving quarterly reviews by PwC Kyoto Audit Corporation continues.
  12. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our 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) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving quarterly reviews by PwC Kyoto Audit Corporation continues.
  13. FY2018RestatedAnnual report

    「The certified public accountants conducting our accounting audit at PwC Kyoto Audit Corporation are Takai Shoji and Kajita Akihiro. The audit team also comprises 4 certified public accountants and 11 other personnel.」

    The accounting audit arrangement involving PwC Kyoto Audit Corporation continues.
  14. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the third-quarter consolidated accounting period (1 October 2017 to 31 December 2017) and the third-quarter consolidated cumulative period (1 April 2017 to 31 December 2017) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a quarterly review by PwC Kyoto Audit Corporation continues.
  15. FY2018-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the second-quarter consolidated accounting period and the second-quarter consolidated cumulative period underwent a quarterly review by PwC Kyoto Audit Corporation.」

    The audit arrangement involving a quarterly review by PwC Kyoto Audit Corporation continues.
  16. FY2018-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, our quarterly consolidated financial statements for the first-quarter consolidated accounting period (1 April 2017 to 30 June 2017) and the first-quarter consolidated cumulative period (1 April 2017 to 30 June 2017) underwent a quarterly review by PwC Kyoto Audit Corporation.」

    We state that the quarterly review was conducted by PwC Kyoto Audit Corporation, continuing the arrangement following the previous change in the audit firm's name.
  17. FY2017-Q3First statedAnnual report

    「As noted, Kyoto Audit Corporation, which had previously audited the Company, changed its name to PwC Kyoto Audit Corporation on 1 December 2016.」

    We state that Kyoto Audit Corporation changed its name to PwC Kyoto Audit Corporation on 1 December 2016.
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Towa's next results are scheduled for 2026-11-06. Read the earnings preview
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