Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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TANCHENG GROUP CO., LTD.

CIK 1753391 QSJC·Computer Services · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Revenue recognition change 10-K +29d
Revenue recognition change beta Filing comparison

TANCHENG GROUP CO., LTD. changed its revenue recognition disclosure

The Company’s sales contracts include a one-month quality objection period, which is accounted for as a right of return and constitutes variable consideration.
Evidence
New language
The Company’s sales contracts include a one-month quality objection period, which is accounted for as a right of return and constitutes variable consideration., The Company estimates this variable consideration using the expected value method.
Prior filed
2025-03-26
Prior form
10-K
Similarity
0.166
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

  • The Company’s sales contracts include a one-month quality objection period, which is accounted for as a right of return and constitutes variable consideration.
  • The Company estimates this variable consideration using the expected value method.

Source filing ↗ Prior filing ↗

Auditor change SEC item code

TANCHENG GROUP CO., LTD. reported a change in its independent accounting firm

The company dismissed the auditor. No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗