Komori
Makoto Construction CO,Ltd (8995) · FactRestated

Change of Audit Firm

First written in FY2020-Q1. 19 of 20 entries say "Restated". Latest entry: FY2026-H1.

20entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2026-H12019: 220192020: 420202021: 420212022: 220222023: 420232024: 220242025: 22025
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 78 companies write about · 1 as a headwind · 1 as a tailwind

53 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 78 companies compared. The sentences above are computed from all 78.
Full recordFilings, disclosures and news, newest first
  1. 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 清稜監査法人 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 清稜監査法人 following the change in audit firm.
  2. FY2025RestatedAnnual report

    「Name of audit firm 清稜監査法人 Period of continuous audits 6 years since the fiscal year ended March 2020」

    The company continues the audit arrangements with 清稜監査法人 established after the change in audit firm.
  3. 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 清稜監査法人 of its interim consolidated financial statements for the interim consolidated accounting period (1 April 2024 to 30 September 2024).」

    The company continues to undergo an interim review of its interim consolidated financial statements by 清稜監査法人 following the change in audit firm.
  4. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2023 to 31 December 2023) and cumulative third quarter (1 April 2023 to 31 December 2023).」

    The company continues to undergo a third-quarter review by 清稜監査法人 following the change in audit firm.
  5. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2023 to 30 September 2023) and cumulative second quarter (1 April 2023 to 30 September 2023).」

    The company continues to undergo a second-quarter review by 清稜監査法人 following the change in audit firm.
  6. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2023 to 30 June 2023) and cumulative first quarter (1 April 2023 to 30 June 2023).」

    The company continues to undergo quarterly reviews by 清稜監査法人 following the change in audit firm.
  7. FY2023RestatedAnnual report

    「Name of audit firm 清稜監査法人 Period of continuous audits 4 years since the fiscal year ended March 2020」

    The company continues the audit arrangements with 清稜監査法人 established after the change in audit firm.
  8. 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 清稜監査法人 of its quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2022 to 31 December 2022) and cumulative third quarter (1 April 2022 to 31 December 2022).」

    The company continues to undergo a third-quarter review by 清稜監査法人 following the change in audit firm.
  9. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2022 to 30 September 2022) and cumulative second quarter (1 April 2022 to 30 September 2022).」

    The company continues to undergo a second-quarter review by 清稜監査法人 following the change in audit firm.
  10. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2021 to 31 December 2021) and cumulative third quarter (1 April 2021 to 31 December 2021).」

    The company continues to undergo a third-quarter review by 清稜監査法人 following the change in audit firm.
  11. 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 清稜監査法人 of its quarterly consolidated financial statements for the second quarter consolidated accounting period (1 July 2021 to 30 September 2021) and cumulative second quarter (1 April 2021 to 30 September 2021).」

    The company continues to undergo a second-quarter quarterly review by 清稜監査法人 following the change in audit firm.
  12. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the first quarter consolidated accounting period (1 April 2021 to 30 June 2021) and cumulative first quarter (1 April 2021 to 30 June 2021).」

    The company continues to undergo quarterly reviews by 清稜監査法人 following the change in audit firm.
  13. FY2021RestatedAnnual report

    「28th fiscal year, consolidated and non-consolidated: EY ShinNihon LLC 29th fiscal year, consolidated and non-consolidated: 清稜監査法人」

    The company also underwent an audit by 清稜監査法人 in the 30th fiscal year and continues the audit arrangements established after the audit firm changed in the previous fiscal year.
  14. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the third quarter consolidated accounting period (1 October 2020 to 31 December 2020) and cumulative third quarter (1 April 2020 to 31 December 2020).」

    The company has reconfirmed that its quarterly consolidated financial statements for the third quarter of the 30th fiscal year underwent a review by 清稜監査法人.
  15. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review from 清稜監査法人 of the quarterly consolidated financial statements for the second quarter and cumulative second-quarter period.」

    The company has reconfirmed that its quarterly consolidated financial statements for the second quarter of the 30th fiscal year underwent a review by 清稜監査法人.
  16. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by 清稜監査法人 of its quarterly consolidated financial statements for the first quarter consolidated accounting period and cumulative first quarter.」

    The company has reconfirmed that its quarterly consolidated financial statements for the first quarter of the 30th fiscal year underwent a review by 清稜監査法人.
  17. FY2020RestatedAnnual report

    「28th fiscal year, consolidated and non-consolidated: EY ShinNihon LLC 29th fiscal year, consolidated and non-consolidated: 清稜監査法人」

    The company has reconfirmed that 清稜監査法人 is its audit firm for the 29th fiscal year.
  18. FY2020-Q3RestatedAnnual report

    「The company's audit firm has changed as follows. 28th consolidated fiscal year: EY ShinNihon LLC 29th fiscal year, third quarter consolidated accounting period and cumulative third quarter: 清稜監査法人」

    The company states that 清稜監査法人 remains its audit firm in the third quarter of the 29th fiscal year.
  19. FY2020-Q2RestatedAnnual report

    「The company's audit firm has changed as follows. 28th consolidated fiscal year: EY ShinNihon LLC 29th fiscal year, second quarter consolidated accounting period and cumulative second quarter: 清稜監査法人」

    The company states that 清稜監査法人 remains its audit firm in the second quarter of the 29th fiscal year.
  20. FY2020-Q1First statedAnnual report

    「The company's audit firm has changed as follows. 28th consolidated fiscal year: EY ShinNihon LLC 29th fiscal year, first quarter consolidated accounting period and cumulative first quarter: 清稜監査法人」

    The company has stated for the first time that its audit firm changed from EY ShinNihon LLC to 清稜監査法人 from the first quarter of the 29th fiscal year.
Moved together

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When this could move next
Makoto Construction CO,Ltd's next results are scheduled for 2026-11-13. Read the earnings preview
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