Business Context and Reporting Period
This Form 6-K filing by Ryojbaba Co., Ltd. covers the month of September 2025. The report discloses a material change in the Company's independent registered public accounting firm.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a disclosure of auditor changes and does not contain financial statement data.
Material Changes
- Termination of Former Auditor: On September 3, 2025, the Company terminated its engagement with TAAD LLP, effective immediately. TAAD had served as the auditor since 2023.
- Engagement of New Auditor: On September 4, 2025, the Company engaged GuzmanGray as its new independent registered public accounting firm to audit the fiscal year ending December 31, 2025.
- Absence of Disagreements: The Company confirmed no disagreements with TAAD regarding accounting principles, practices, or auditing scope during the two most recent fiscal years or the subsequent period. No "reportable events" occurred.
- No Prior Consultation: The Company did not consult with GuzmanGray regarding accounting principles, audit opinions, or reportable events prior to engagement.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future performance. The primary risk disclosed is the change in audit firm, though the Company asserts the transition was not driven by accounting disagreements or reportable events.
Key Facts for Investor Verification
- Verify the content of the letter from TAAD LLP (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the termination.
- Confirm the effective date of the new audit engagement with GuzmanGray for the fiscal year ending December 31, 2025.
- Monitor future filings for the first financial statements audited by GuzmanGray to assess any potential shifts in accounting treatment or disclosure.