{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-010367","form_type":"8-K","ticker":null,"cik":"0001883788","company_name":"DIH HOLDING US, INC.","filed_at":"2024-03-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.229215+00:00","generated_at":"2026-06-04T15:56:04.341394+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"DIH Holding US dismisses Marcum LLP, appoints BDO AG as new independent auditor","bullets":["Marcum LLP dismissed as auditor effective March 12, 2024; had served from May 2022.","Audit Committee engaged BDO AG as successor independent registered public accounting firm same day.","Marcum's 2022 audit report contained going-concern explanatory paragraph; no adverse opinions or disagreements.","Material weakness in internal controls over financial reporting previously disclosed for FY 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-010367","json":"https://secwatch.observer/filing/0001493152-24-010367.json","markdown":"https://secwatch.observer/filing/0001493152-24-010367.md","text":"https://secwatch.observer/filing/0001493152-24-010367.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/0001493152-24-010367-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T15:56:04.341394+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"8741ba5ec4363f94516d7005ba21907077b2d59f","claim":"DIH HOLDING US, INC. engaged BDO AG as its auditor.","evidence_excerpt":"On March 12, 2024, the Audit Committee engaged BDO AG (\"BDO\") as its new independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/0001493152-24-010367-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"BDO AG"}],"fact_type":"auditor_change"},{"claim_id":"f71a1d10678d8e8691c6c0630aa8b5674917afe2","claim":"DIH HOLDING US, INC. dismissed Marcum LLP as its auditor.","evidence_excerpt":"On March 12, 2024, the Audit Committee of the Board of Directors (the \"Audit Committee\") of DIH Holding US, Inc., a Delaware corporation (the \"Company\") dismissed Marcum LLP (\"Marcum\") as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1883788/000149315224010367/0001493152-24-010367-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Marcum LLP"},{"label":"Successor","value":"BDO AG"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}