Business Context and Reporting Period
Company: Universal Logistics Holdings, Inc. (ULH)
Filing Type: Form 8-K (Current Report)
Date of Report: March 13, 2026
Reporting Period: The filing addresses events occurring on March 13, 2026, and references the fiscal years ended December 31, 2025, and December 31, 2024.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is a disclosure regarding a change in the company's independent registered public accounting firm.
Material Changes
- Dismissal of Auditor: The Audit Committee approved the dismissal of Grant Thornton LLP as the independent registered public accounting firm, effective upon the filing of the Form 10-K for the fiscal year ended December 31, 2025 (filed March 16, 2026).
- Audit Opinions: Grant Thornton's reports for the fiscal years ended December 31, 2025, and 2024 were unqualified and did not contain adverse opinions, disclaimers, or modifications regarding uncertainty, scope, or accounting principles.
- Disagreements: There were no disagreements between the Company and Grant Thornton regarding accounting principles, practices, or auditing scope during the referenced periods.
- Reportable Events: The only reportable event disclosed was a previously disclosed material weakness in internal control over financial reporting. This weakness relates to deficiencies in controls over financial reporting and statement preparation, specifically citing insufficient personnel with appropriate technical accounting expertise and ineffective controls over complex accounting transactions.
Guidance, Outlook, and Risks
Management Commentary: The filing confirms that the Company has authorized Grant Thornton to respond fully to inquiries from the successor auditor regarding the material weakness in internal controls.
Risks and Contingencies: The primary risk highlighted is the existing material weakness in internal controls over financial reporting, which has been previously disclosed in SEC filings. No new guidance or outlook regarding future financial performance is provided in this document.
Investor Verification Checklist
- Verify the identity of the successor independent registered public accounting firm (not named in this specific 8-K).
- Review the Company's most recent Form 10-K (filed March 16, 2026) for details on the material weakness in internal controls and the remediation plan.
- Confirm the status of the "Letter from Grant Thornton LLP" filed as Exhibit 16.1 to ensure the auditor agrees with the Company's statements regarding the dismissal.
- Monitor future filings for the appointment of the new auditor and any updates on the resolution of the internal control deficiencies.