Business Context and Reporting Period
This Form 8-K is a Current Report filed by Outdoor Holding Company (POWW) on June 26, 2026. The filing addresses a change in the company's independent registered public accounting firm effective as of the report date.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Auditor: The Audit Committee approved the dismissal of WithumSmith+Brown, PC ("Withum") as the independent registered public accounting firm, effective June 26, 2026.
- Engagement of New Auditor: The Audit Committee approved the engagement of Grant Thornton LLP ("Grant Thornton") as the new independent registered public accounting firm for the fiscal year ending March 31, 2027.
- Audit Opinion Status: Withum's audit report for the fiscal year ended March 31, 2026, did not contain an adverse opinion, disclaimer of opinion, or qualification regarding uncertainty, audit scope, or accounting principles.
- Disagreements and Reportable Events: The company reported no "disagreements" or "reportable events" with Withum during the fiscal year ended March 31, 2026, or the subsequent interim period through June 26, 2026.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future business performance. No specific risks or contingencies related to financial operations are disclosed in this document. The transition of the audit firm was executed without noted disputes over accounting principles or financial reporting.
Investor Verification Checklist
- Verify the content of the letter from WithumSmith+Brown, PC (Exhibit 16.1) to confirm their agreement with the company's statements regarding the dismissal.
- Review the upcoming Form 10-K for the fiscal year ending March 31, 2027, to assess Grant Thornton's initial audit findings.
- Confirm that no undisclosed disagreements or reportable events exist by cross-referencing the company's recent 10-K filing dated June 22, 2026.