Business Context and Reporting Period
Company: Hydrofarm Holdings Group, Inc. (HYFM)
Filing Type: Form 8-K (Current Report)
Date of Report: April 14, 2026
Reporting Period: Fiscal year ending December 31, 2026 (regarding auditor selection)
Key Financial Metrics
This filing does not contain financial performance data. No revenue, profit, cash flow, margins, debt, or liquidity metrics are reported in this document.
Material Changes
Change in Certifying Accountant (Item 4.01):
- Outgoing Auditor: Deloitte & Touche LLP was dismissed effective April 14, 2026.
- Incoming Auditor: CBIZ CPAs P.C. was engaged as the independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Reason for Change: The filing states the change was not the result of any disagreement between the Company and Deloitte.
Guidance, Outlook, and Risks
Audit Opinions and Disagreements:
- The audit reports issued by Deloitte for the years ended December 31, 2025, and 2024 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- There were no "disagreements" or "reportable events" between the Company and Deloitte during the fiscal years 2024 and 2025, or the interim period through April 14, 2026.
- No consultations were held with CBIZ CPAs regarding accounting principles or audit opinions prior to their engagement.
Investor Verification Checklist
- Verify the effective date of the auditor transition (April 14, 2026) and the specific fiscal year covered by the new engagement.
- Confirm the absence of disagreements or reportable events with the former auditor, Deloitte, as stated in the filing.
- Review the attached letter from Deloitte (Exhibit 16.1) to confirm their agreement with the Company's disclosures.
- Monitor future filings for the first financial statements audited by CBIZ CPAs P.C.