Komori
T.O. Holdings (9812) · FactRestated

Change of audit firm

First written in FY2018-Q1. 15 of 18 entries say "Restated". Latest entry: FY2024-Q3.

18entries
8years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2020-Q3RestatedFY2021-Q2 – FY2024-Q32017: 12018: 420182019: 320192020: 320202021: 220212022: 220222023: 120232024: 22024
Same theme, other companies
Change in Audit Firm and Quarterly Review FrameworkA theme 62 companies write about · 0 as a headwind · 0 as a tailwind

39 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 62 companies compared. The sentences above are computed from all 62.
Full recordFilings, disclosures and news, newest first
  1. 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 Ginga Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 December 2023 to 29 February 2024, and the cumulative third-quarter consolidated period, from 1 June 2023 to 29 February 2024.」

    The company reconfirms that Ginga Audit Corporation conducted the quarterly review for the third quarter.
  2. 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 Ginga Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 September 2023 to 30 November 2023, and the cumulative second-quarter consolidated period, from 1 June 2023 to 30 November 2023.」

    The company reconfirms that Ginga Audit Corporation conducted the quarterly review for the second quarter.
  3. 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 Ginga Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period, from 1 June 2023 to 31 August 2023, and the cumulative first-quarter consolidated period, from 1 June 2023 to 31 August 2023.」

    The company reconfirms that Ginga Audit Corporation conducted the quarterly review for the first quarter.
  4. 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 Ginga Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period, from 1 June 2022 to 31 August 2022, and the cumulative first-quarter consolidated period, from 1 June 2022 to 31 August 2022.」

    The company reconfirms that Ginga Audit Corporation conducted the quarterly review for the first quarter.
  5. 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 Ginga Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 December 2021 to 28 February 2022, and the cumulative third-quarter consolidated period, from 1 June 2021 to 28 February 2022.」

    The company reconfirms that Ginga Audit Corporation conducted the quarterly review for the third quarter.
  6. 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 Ginga Audit Corporation of its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 December 2020 to 28 February 2021, and the cumulative third-quarter consolidated period, from 1 June 2020 to 28 February 2021.」

    The company reconfirms that Ginga Audit Corporation conducted the quarterly review for the third quarter.
  7. 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 Ginga Audit Corporation of its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 September 2020 to 30 November 2020, and the cumulative second-quarter consolidated period, from 1 June 2020 to 30 November 2020.」

    The company reconfirms that Ginga Audit Corporation, which changed from Deloitte Touche Tohmatsu LLC, conducted the review for the second quarter.
  8. FY2021-Q1AdvancedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has undergone a quarterly review by Ginga Audit Corporation of its quarterly consolidated financial statements for the first-quarter consolidated accounting period, from 1 June 2020 to 31 August 2020, and the cumulative first-quarter consolidated period, from 1 June 2020 to 31 August 2020. The company's audit firms have changed as follows. 66th consolidated fiscal year: Deloitte Touche Tohmatsu LLC. First-quarter consolidated accounting period and cumulative first-quarter consolidated period of the 67th fiscal year: Ginga Audit Corporation.」

    Following the change from Deloitte Touche Tohmatsu LLC to Ginga Audit Corporation, Ginga Audit Corporation conducted the review for the first quarter.
  9. 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 its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 December 2019 to 29 February 2020, and the cumulative third-quarter consolidated period, from 1 June 2019 to 29 February 2020.」

    The company reconfirms that Deloitte Touche Tohmatsu LLC, following the change in audit firms, conducted the review for the third quarter.
  10. 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 its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 September 2019 to 30 November 2019, and the cumulative second-quarter consolidated period, from 1 June 2019 to 30 November 2019.」

    The company reconfirms that Deloitte Touche Tohmatsu LLC, following the change in audit firms, conducted the review for the second quarter.
  11. 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 its quarterly consolidated financial statements for the first-quarter consolidated accounting period and cumulative first-quarter consolidated period, from 1 June 2019 to 31 August 2019.」

    The company reconfirms that Deloitte Touche Tohmatsu LLC, following the change in audit firms, conducted the review for the first quarter.
  12. 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 its quarterly consolidated financial statements for the third-quarter consolidated accounting period, from 1 December 2018 to 28 February 2019, and the cumulative third-quarter consolidated period, from 1 June 2018 to 28 February 2019.」

    The company reconfirms that Deloitte Touche Tohmatsu LLC, following the change in audit firms, conducted the quarterly review for the third quarter.
  13. 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 its quarterly consolidated financial statements for the second-quarter consolidated accounting period, from 1 September 2018 to 30 November 2018, and the cumulative second-quarter consolidated period, from 1 June 2018 to 30 November 2018.」

    The company reconfirms that Deloitte Touche Tohmatsu LLC, following the change in audit firms, conducted the quarterly review for the second quarter.
  14. 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 its quarterly consolidated financial statements for the first-quarter consolidated accounting period, from 1 June 2018 to 31 August 2018, and the cumulative first-quarter consolidated period, from 1 June 2018 to 31 August 2018.」

    The company reconfirms that Deloitte Touche Tohmatsu LLC, following the change in audit firms, conducted the quarterly review for the first quarter.
  15. FY2018AdvancedAnnual report

    「Current consolidated fiscal year and current fiscal year: Deloitte Tohmatsu LLC」

    Following the change in audit firms, Deloitte Touche Tohmatsu LLC handled the Companies Act audit and the Financial Instruments and Exchange Act audit for the current fiscal year.
  16. FY2018-Q3RestatedAnnual report

    「The company's audit firms have changed as follows. 63rd consolidated fiscal year: Ernst & Young ShinNihon LLC. Third-quarter consolidated accounting period and cumulative third-quarter consolidated period of the 64th fiscal year: Deloitte Touche Tohmatsu LLC.」

    Deloitte Touche Tohmatsu LLC conducted the third-quarter review for the 64th fiscal year following the change in audit firms, which the company reconfirms.
  17. FY2018-Q2RestatedAnnual report

    「The company's audit firms have changed as follows. 63rd consolidated fiscal year: Ernst & Young ShinNihon LLC Second-quarter consolidated accounting period and cumulative second-quarter consolidated period of the 64th fiscal year: Deloitte Touche Tohmatsu LLC」

    Deloitte Touche Tohmatsu LLC conducted the review for the second quarter of the 64th fiscal year, reconfirming the arrangements following the change in audit firms.
  18. FY2018-Q1First statedAnnual report

    「The company's audit firms have changed as follows. 63rd consolidated fiscal year: Ernst & Young ShinNihon LLC. First-quarter consolidated accounting period and cumulative first-quarter consolidated period of the 64th fiscal year: Deloitte Touche Tohmatsu LLC.」

    The audit firm changed from Ernst & Young ShinNihon LLC to Deloitte Touche Tohmatsu LLC from the first quarter of the 64th fiscal year.
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
T.O. Holdings's next results are scheduled for 2026-10-13. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.