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[6-K] EShallGo Inc. Current Report (Foreign Issuer)

Filing Impact
(Low)
Filing Sentiment
(Neutral)
Form Type
6-K
Rhea-AI Filing Summary

ESHALLGO INC announced a change in its external auditor, appointing Felix CPAs LLC as its new independent registered public accounting firm to audit the company’s financial statements, effective November 18, 2025. The Board of Directors and Audit Committee approved and ratified this appointment. The company states that during the fiscal year ended March 31, 2025 and subsequent interim periods up to the engagement date, neither it nor anyone on its behalf consulted Felix CPAs LLC on accounting or auditing matters. An exhibit references a letter from the prior auditor, YCM CPA INC., addressed to the U.S. Securities and Exchange Commission.

Positive
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Negative
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Insights

ESHALLGO INC is changing its external auditor to Felix CPAs LLC, a governance but not clearly thesis-changing event.

ESHALLGO INC has appointed Felix CPAs LLC as its new independent registered public accounting firm, with approval from both the Board and the Audit Committee effective November 18, 2025. This firm will be responsible for auditing the company’s financial statements going forward, replacing the prior auditor referenced in the exhibit, YCM CPA INC.

The company notes that during the fiscal year ended March 31, 2025 and subsequent interim periods before Felix CPAs LLC was engaged, it did not consult the new firm on accounting or auditing matters. This kind of statement is standard in auditor change disclosures and helps clarify that the new auditor was not involved in prior reporting.

An exhibit lists a letter from YCM CPA INC. to the U.S. Securities and Exchange Commission, which is a typical part of documenting an auditor transition. Overall, this represents a corporate governance and reporting process change; any practical impact on reported results will depend on future audits and is not detailed in this disclosure.

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

 

 

FORM 6-K

 

 

 

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

 

For the month of November 2025

 

Commission File Number: 001-42154

 

ESHALLGO INC

 

No. 37, Haiyi Villa, Lane 97, Songlin Road

Pudong New District

Shanghai, China 200120

+86 400 100 7299

(Address of principal executive offices)

 

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

 

Form 20-F ☒       Form 40-F ☐

 

 

 

 

Changes in Company’s Certifying Accountant.

 

(1)Previous Independent Registered Public Accounting Firm

 

(i)Effective on November 18, 2025, Eshallgo Inc. (the “Company”) dismissed its independent registered auditor, YCM CPA INC. (“YCM”), which action was approved and ratified by the Company’s Board of Directors and the Audit Committee on November 18, 2025.

 

(ii)The reports of YCM on the financial statements of the Company for the fiscal years ended March 31, 2025 and related consolidated statements of income and comprehensive income (loss), changes in equity and cash flows for the year in the period ended March 31, 2025, did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

 

(iii) The decision to change the independent registered public accounting firm was approved and ratified by the Board of Directors and the Audit Committee of the Company.

 

(iv) During the Company’s most recent fiscal year ended March 31, 2025 and through November 18, 2025, the date of dismissal, (a) there were no disagreements with YCM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of YCM, would have caused it to make reference thereto in its reports on the financial statements for such year and (b) there were no “reportable events” as described in Item 16F of Form 20-F, except for the material weakness related to the Company’s internal control over financing reporting, including (i) no sufficient personnel with appropriate levels of accounting knowledge and experience to address complex U.S. GAAP accounting issues and to prepare and review financial statements and related disclosures under U.S. GAAP; and (ii) lack of proper IT control related to logical access security, which has been disclosed in the Company’s report on Form 20-F for the fiscal year ended March 31, 2024, as amended.

 

(v)The Company provided YCM with a copy of this Current Report and has requested that it furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Report of Foreign Private Issuer on Form 6-K.

 

(2)New Independent Registered Public Accounting Firm

 

On November 18, 2025, the Board of Directors of the Company and the Audit Committee of the Company approved and ratified the appointment of Felix CPAs LLC as its new independent registered public accounting firm to audit the Company’s financial statements, effective November 18, 2025. During the most recent fiscal year ended March 31, 2025 and any subsequent interim periods through the date hereof prior to the engagement of Felix CPAs LLC, neither the Company, nor someone on its behalf, has consulted Felix CPAs LLC regarding:

 

(i)either: the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

 

(ii)any matter that was either the subject of a disagreement as defined in Item 16F (a)(1)(iv) of Form 20-F or a reportable event as described in Item 16F (a)(1)(v) of Form 20-F.

 

1

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

  ESHALLGO INC
     
Date: November 18, 2025 By: /s/ Qiwei Miao
  Name: Qiwei Miao 
  Title: Chief Executive Officer

 

2

 

EXHIBIT INDEX

 

Exhibit No.   Description
16.1   Letter from YCM CPA INC. addressed to the U.S. Securities and Exchange Commission

 

3

FAQ

What auditor did EHGO appoint in its November 2025 Form 6-K?

ESHALLGO INC (EHGO) appointed Felix CPAs LLC as its new independent registered public accounting firm to audit the company’s financial statements, effective November 18, 2025.

Who approved the appointment of Felix CPAs LLC for EHGO?

The appointment of Felix CPAs LLC as auditor for ESHALLGO INC was approved and ratified by the company’s Board of Directors and its Audit Committee.

Did EHGO consult Felix CPAs LLC before formally engaging them as auditor?

The company states that during the fiscal year ended March 31, 2025 and any subsequent interim periods before the engagement, neither ESHALLGO INC nor anyone on its behalf consulted Felix CPAs LLC on accounting or auditing matters.

Which prior auditor is referenced in EHGO’s Form 6-K?

The exhibit index references YCM CPA INC. through a letter addressed to the U.S. Securities and Exchange Commission, indicating YCM CPA INC. as the prior auditor involved in the transition.

What type of filing did EHGO use to disclose the auditor change?

ESHALLGO INC disclosed the change in its certifying accountant in a Form 6-K filed as a report of a foreign private issuer under the Securities Exchange Act of 1934.

What period does the no-consultation statement for Felix CPAs LLC cover for EHGO?

The no-consultation statement covers the most recent fiscal year ended March 31, 2025 and any subsequent interim periods up to November 18, 2025, when Felix CPAs LLC was engaged.

Eshallgo Inc

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Business Equipment & Supplies
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China
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