Home / Auditor changes / PHINIA INC.
Filed 2025-11-03 路 Form 8-K 路 Accession 0001968915-25-000073 small
Price before filing: $51.01 (2025-10-31 close, split/dividend-adjusted)
Market cap at flag: $2.00B (2025-11-03) 路 Latest: $2.20B (2026-10-16)
| Window | PHIN | SPY | vs SPY | |
|---|---|---|---|---|
| 30 days | +5.6% | +0.3% | +5.3% | 2025-12-03 |
| 90 days | +35.1% | +2.3% | +32.9% | 2026-02-02 |
| 180 days | +44.3% | +5.9% | +38.5% | 2026-05-04 |
Return from the last close before the filing date to the first close on/after the window end. Pending windows have not fully elapsed. Past performance says nothing certain about the future.
90 days before the flag: 2 insiders sold $179K (2 sales)
30 days after: 2 insiders sold $152K (2 sales)
| Date | Insider | Type | Shares | Price | Value | 10b5-1 plan | Source |
|---|---|---|---|---|---|---|---|
| 2025-08-06 | Gustanski Christopher VP, Operational Excellence | Sale | 3,100 | $50.80 | $157K | no | Form 4 |
| 2025-08-12 | Pombier Samantha Vice President and Controller | Sale | 400 | $53.06 | $21K | no | Form 4 |
| 2025-11-03: red flag filed | |||||||
| 2025-11-14 | Pombier Samantha Vice President and Controller | Sale | 1,940 | $54.14 | $105K | no | Form 4 |
| 2025-11-19 | Yang Hongyong VP and GM Fuel Syst. Asia Pac | Sale | 893 | $52.43 | $47K | no | Form 4 |
Open-market purchases and sales (Form 4 codes P and S) by officers, directors and 10% owners, by transaction date, from 2025-08-05 to 2025-12-03. Excludes option exercises, grants, gifts and tax withholding. Amended filings replace the originals; joint filings count once. Foreign private issuers do not file Form 4. Many insider sales are pre-scheduled (10b5-1 plans) and are not by themselves a sign of wrongdoing.
"Following that process, on October 29, 2025, the Audit Committee approved the engagement of Deloitte & Touche LLP ("D&T") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to D&T's customary client acceptance procedures."
Quoted from the filing. Source
The company changed its outside auditor (8-K Item 4.01). A dismissal or resignation, especially near an annual report or with reported disagreements, is a warning sign. Changes caused by audit firms merging are usually routine.
Type: dismissed
Disagreements reported: no
Former auditor: PricewaterhouseCoopers LLP · New auditor: Deloitte & Touche LLP
Read the original filing on SEC.gov →
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Not investment advice. Automated summary; verify against the filing.
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