Filing Signals

Source: SEC EDGAR Compiled 2026-08-23 04:41 UTC Unattended

← All events

DirectBooking Technology Co., Ltd.

CIK 1966678 ZDAI·Construction · All EDGAR filings ↗

Progression

  1. Going concern 20-F
  2. Accounting policy change 20-F
Going concern Filing comparison

DirectBooking Technology Co., Ltd. disclosed substantial doubt about its ability to continue as a going concern in its first report following a change of registrant

The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.

Explanatory Paragraph — Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company’s recurring net losses, negative cash flows from operations, and accumulated deficit raised substantial doubt about its ability to continue as a going concern. The management’s evaluation of the events and conditions and management’s plans regarding these matters are also described in Note 2 to the consolidated financial statements. The consolidated financia
Evidence
Caveat
The prior filing was made by a different business under the same CIK, so this is a new disclosure rather than a change.
Comparable
False
Current state
substantial_doubt
Current state label
Substantial doubt about ability to continue as a going concern
Direction
not comparable
Located in
going-concern note
Prior filed
2025-08-14
Prior form
20-F
Prior state
None
Prior state label
None
Registrant changed from
Primega Group Holdings Ltd
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.
Accounting policy change Filing comparison

DirectBooking Technology Co., Ltd. referenced accounting standard ASU 2023-09 for the first time

During the year ended March 31, 2026, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the first annual period beginning after December 15, 2024.
Evidence
Adopted
['2023-09']
Contexts
['During the year ended March 31, 2026, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures on a prospective basis for the first annual period beginning after December 15, 2024.']
New standards
['2023-09', '2024-03', '2025-01', '2025-05', '2025-11']
Prior filed
2025-08-14
Prior form
20-F
Source
accounting standards update (ASU) reference comparison
Why
The summary of significant accounting policies changed materially from the previous comparable filing.