Chung Fu Announces Revised iXBRL Filing Information for 115th Fiscal Year First Quarter Financial Report
Chung Fu International Co., Ltd. has announced the revision of its iXBRL filing for the first quarter financial report of fiscal year 115. The auditor's opinion has been corrected from 'Disclaimer of Opinion' to 'Qualified Opinion,' with adjustments made to investment amounts and related disclosures.
📋 Article Processing Timeline
- 📰 Published: June 15, 2026 at 09:00
- 🔍 Collected: June 16, 2026 at 17:00 (32h 0m after Published)
- 🤖 AI Analyzed: June 16, 2026 at 17:09 (9 min after Collected)
1. Factual Date: 115/06/15
2. Company Name: Chung Fu International Co., Ltd.
3. Relationship with Company (Please enter本公司or Subsidiary):本公司
4. Cross-shareholding Ratio: Not applicable
5. Reason for Occurrence: Announcement of revised iXBRL filing information for the first quarter financial report of fiscal year 115
6. Items/Reports Subject to Correction:
1. Auditor's Review (Examination) Report in the iXBRL of the first quarter financial report for fiscal year 115
2. Information regarding names and locations of investee companies, etc., in the iXBRL of the first quarter financial report for fiscal year 115
7. Pre-correction Amounts/Content/Pages:
1. Type of Auditor's Review Report: Disclaimer of Opinion
2. First Quarter Financial Report for Year 115 (Before Revision):
Before Revision
Investment under Equity Method $ 170,654
Share of Profits/Losses from -
Associates and Joint Ventures
3. Notes on Information Regarding Investee Companies:
"Note 1: For investments accounted for using the equity method, relevant financial information from the investee companies could not be obtained; therefore, adjustments to the related profits, equity, and cash flows of the investee companies for the first quarter of year 115 could not be made. Note 2: Original investment cost less the cost attributable to the sold portion of the investment. Note 3: The ending book value and recognized investment gains/losses in the previous period in this table were calculated based on unaudited internal financial data."
4. Investment in Mainland China:
Investment limit in Mainland China as per the Ministry of Economic Affairs' Investment Commission: $589,348
8. Post-correction Amounts/Content/Pages:
1. Type of Auditor's Review Report: Qualified Opinion
2. Impact of Revised First Quarter Financial Report for Year 115:
After Revision Impact Amount
Investment under Equity Method $ 170,096 $( 558)
Share of Profits/Losses from ( 558) ( 558)
Associates and Joint Ventures
3. Notes on Information Regarding Investee Companies:
"Note 1: The financial statements of the investee companies accounted for using the equity method have not been reviewed by auditors for the same period. Note 2: Original investment cost less the cost attributable to the sold portion of the investment."
4. Investment in Mainland China:
Investment limit in Mainland China as per the Ministry of Economic Affairs' Investment Commission: $589,013
9. Response Measures: Re-file and re-announce after revision
10. Other Matters to be Disclosed:
There are discrepancies between the pre- and post-revision amounts in the first quarter financial report for year 115.
2. Company Name: Chung Fu International Co., Ltd.
3. Relationship with Company (Please enter本公司or Subsidiary):本公司
4. Cross-shareholding Ratio: Not applicable
5. Reason for Occurrence: Announcement of revised iXBRL filing information for the first quarter financial report of fiscal year 115
6. Items/Reports Subject to Correction:
1. Auditor's Review (Examination) Report in the iXBRL of the first quarter financial report for fiscal year 115
2. Information regarding names and locations of investee companies, etc., in the iXBRL of the first quarter financial report for fiscal year 115
7. Pre-correction Amounts/Content/Pages:
1. Type of Auditor's Review Report: Disclaimer of Opinion
2. First Quarter Financial Report for Year 115 (Before Revision):
Before Revision
Investment under Equity Method $ 170,654
Share of Profits/Losses from -
Associates and Joint Ventures
3. Notes on Information Regarding Investee Companies:
"Note 1: For investments accounted for using the equity method, relevant financial information from the investee companies could not be obtained; therefore, adjustments to the related profits, equity, and cash flows of the investee companies for the first quarter of year 115 could not be made. Note 2: Original investment cost less the cost attributable to the sold portion of the investment. Note 3: The ending book value and recognized investment gains/losses in the previous period in this table were calculated based on unaudited internal financial data."
4. Investment in Mainland China:
Investment limit in Mainland China as per the Ministry of Economic Affairs' Investment Commission: $589,348
8. Post-correction Amounts/Content/Pages:
1. Type of Auditor's Review Report: Qualified Opinion
2. Impact of Revised First Quarter Financial Report for Year 115:
After Revision Impact Amount
Investment under Equity Method $ 170,096 $( 558)
Share of Profits/Losses from ( 558) ( 558)
Associates and Joint Ventures
3. Notes on Information Regarding Investee Companies:
"Note 1: The financial statements of the investee companies accounted for using the equity method have not been reviewed by auditors for the same period. Note 2: Original investment cost less the cost attributable to the sold portion of the investment."
4. Investment in Mainland China:
Investment limit in Mainland China as per the Ministry of Economic Affairs' Investment Commission: $589,013
9. Response Measures: Re-file and re-announce after revision
10. Other Matters to be Disclosed:
There are discrepancies between the pre- and post-revision amounts in the first quarter financial report for year 115.
FAQ
What was the main correction in Chung Fu's financial report?
The auditor's opinion changed from 'Disclaimer' to 'Qualified', with adjustments to investment values and notes.
How does this correction affect investors?
It indicates improved financial reliability and enhanced disclosure transparency.
Why is iXBRL filing accuracy important?
iXBRL enables machine-readable financial data, crucial for automated analysis and regulatory oversight.
Why was financial data from investees previously unavailable?
Not specified, but possible delays in local reporting or communication gaps are likely causes.
Are there preventive measures for future issues?
Expected improvements include standardized information collection and earlier auditor coordination.