Komori
Kitakei (9872) · FactRestated

Change in Audit Firm's Name and Performance of Quarterly Reviews

First written in FY2018-Q2. 19 of 22 entries say "Restated". Latest entry: FY2026-H1.

22entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q2 – FY2024-Q1ReframedFY2024 – FY20252018: 220182019: 420192020: 220202021: 320212022: 420222023: 320232024: 120242025: 120252026: 22026
Same theme, other companies
Undergoing Reviews of Quarterly and Interim Financial StatementsA theme 12 companies write about · 0 as a headwind · 0 as a tailwind

Kitakei moved to the "Worse" side of this theme in 2025.

The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.

8 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.
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 received an interim review by Ernst & Young ShinNihon LLC of its interim financial statements for the interim accounting period (21 November 2025 to 20 May 2026).」

    The company continues to receive an interim review by Ernst & Young ShinNihon LLC.
  2. FY2025ReframedAnnual report

    「Filing company　33　－　32　－」

    The company has continued its audit agreement and review arrangements with Ernst & Young ShinNihon LLC, and fees for audit certification services decreased from ¥33 million in the previous fiscal year to ¥32 million in the current fiscal year.
  3. FY2024ReframedAnnual report

    「Filing company　30,600　－　33,600　－」

    The company has continued its audit agreement with Ernst & Young ShinNihon LLC, and fees for audit certification services increased from ¥30.6 million in the previous fiscal year to ¥33.6 million in the current fiscal year.
  4. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 193-2, Paragraph 1 of the Financial Instruments and Exchange Act, the company has received a quarterly review by Ernst & Young ShinNihon LLC of its quarterly financial statements for the first quarter accounting period (21 November 2023 to 20 February 2024) and the cumulative first-quarter period (21 November 2023 to 20 February 2024).」

    The company continues to receive a quarterly review by Ernst & Young ShinNihon LLC of its non-consolidated first-quarter financial statements.
  5. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s quarterly financial statements for the second-quarter accounting period (from 21 February 2023 to 20 May 2023) and the second-quarter cumulative period (from 21 November 2022 to 20 May 2023) have undergone a quarterly review by EY ShinNihon LLC.」

    The company continues to receive a review of its non-consolidated second-quarter financial statements from Ernst & Young ShinNihon LLC.
  6. FY2023-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s quarterly financial statements for the first-quarter accounting period (from 21 November 2022 to 20 February 2023) and the first-quarter cumulative period (from 21 November 2022 to 20 February 2023) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to undergo a review by EY ShinNihon LLC of its unconsolidated quarterly financial statements.
  7. FY2022RestatedAnnual report

    「The Company has entered into an audit engagement with EY ShinNihon LLC.」

    Continues its audit engagement with EY ShinNihon LLC.
  8. FY2022-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s quarterly financial statements for the third-quarter accounting period (from 21 May 2022 to 20 August 2022) and the third-quarter cumulative period (from 21 November 2021 to 20 August 2022) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to undergo a quarterly review by EY ShinNihon LLC of its unconsolidated financial statements for the third quarter.
  9. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s quarterly financial statements for the second-quarter accounting period (from 21 February 2022 to 20 May 2022) and the second-quarter cumulative period (from 21 November 2021 to 20 May 2022) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to undergo a quarterly review by EY ShinNihon LLC of its unconsolidated quarterly financial statements.
  10. FY2022-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s quarterly financial statements for the first-quarter accounting period (from 21 November 2021 to 20 February 2022) and the first-quarter cumulative period (from 21 November 2021 to 20 February 2022) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to undergo a quarterly review by EY ShinNihon LLC of its unconsolidated quarterly financial statements.
  11. FY2021RestatedAnnual report

    「The Company has entered into an audit engagement with EY ShinNihon LLC.」

    Continues its audit engagement with EY ShinNihon LLC.
  12. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the third-quarter consolidated accounting period (from 21 May 2021 to 20 August 2021) and the third-quarter consolidated cumulative period (from 21 November 2020 to 20 August 2021) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to undergo a quarterly review of the consolidated financial statements for the third quarter by EY ShinNihon LLC.
  13. FY2021-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the second-quarter consolidated accounting period (from 21 February 2021 to 20 May 2021) and the second-quarter consolidated cumulative period (from 21 November 2020 to 20 May 2021) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements for the second quarter underwent a quarterly review by EY ShinNihon LLC.
  14. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the first-quarter consolidated accounting period (from 21 November 2020 to 20 February 2021) and the first-quarter consolidated cumulative period (from 21 November 2020 to 20 February 2021) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements for the first quarter underwent a quarterly review by EY ShinNihon LLC.
  15. FY2020-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the third-quarter consolidated accounting period (from 21 May 2020 to 20 August 2020) and the third-quarter consolidated cumulative period (from 21 November 2019 to 20 August 2020) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements for the third quarter underwent a quarterly review by EY ShinNihon LLC.
  16. FY2020-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the first-quarter consolidated accounting period (from 21 November 2019 to 20 February 2020) and the first-quarter consolidated cumulative period (from 21 November 2019 to 20 February 2020) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements for the first quarter underwent a quarterly review by EY ShinNihon LLC.
  17. FY2019-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the third-quarter consolidated accounting period (from 21 May 2019 to 20 August 2019) and the third-quarter consolidated cumulative period (from 21 November 2018 to 20 August 2019) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements for the third quarter underwent a quarterly review by EY ShinNihon LLC.
  18. FY2019-Q2RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the second-quarter consolidated accounting period (from 21 February 2019 to 20 May 2019) and the second-quarter consolidated cumulative period (from 21 November 2018 to 20 May 2019) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements underwent a quarterly review by EY ShinNihon LLC.
  19. FY2019-Q1RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the first-quarter consolidated accounting period (from 21 November 2018 to 20 February 2019) and the first-quarter consolidated cumulative period (from 21 November 2018 to 20 February 2019) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements underwent a quarterly review by EY ShinNihon LLC.
  20. FY2018RestatedAnnual report

    「The Company has entered into an audit engagement with EY ShinNihon LLC.」

    States that the Company continues to be audited by EY ShinNihon LLC after the audit firm changed its name.
  21. FY2018-Q3RestatedAnnual report

    「Pursuant to Article 193-2, paragraph 1 of the Financial Instruments and Exchange Act, the Company’s consolidated financial statements for the third-quarter consolidated accounting period (from 21 May 2018 to 20 August 2018) and the third-quarter consolidated cumulative period (from 21 November 2017 to 20 August 2018) have undergone a quarterly review by EY ShinNihon LLC.」

    Continues to state that the consolidated financial statements underwent a quarterly review by EY ShinNihon LLC and to explain the change in the audit firm’s name.
  22. FY2018-Q2First statedAnnual report

    「The audit firm that had previously provided audit certification, ShinNihon LLC, changed its name on 1 July 2018 to EY ShinNihon LLC.」

    States that the former audit firm changed its name to EY ShinNihon LLC on 1 July 2018, and that the consolidated financial statements for the second quarter of the current fiscal year underwent a quarterly review.
Moved together

"Strengthening Sales of Residential Equipment and Proprietary Products" moved the same way as this thread, in the same document, in 2 of its 22 moves.

222222★123456
  1. ★This thread
  2. 1Strengthening Sales of Residential Equipment and Proprietary Products2×
  3. 2Uncertainty over the outlook due to falling resource prices, slowing growth in emerging markets, a stronger yen and lower stock prices2×
  4. 3Higher sales alongside lower profits2×
  5. 4Decline in Assets and Movements in Cash and Trade Receivables2×
  6. 5Decrease in Liabilities2×
  7. 6733,100 Treasury Shares Held2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Kitakei yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.