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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/29/18 KushCo Holdings, Inc. 10-K 8/31/18 105:42M Toppan Merrill/FA |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 566K
2: EX-10.13 Material Contract HTML 39K
3: EX-10.14 Material Contract HTML 39K
4: EX-10.15 Material Contract HTML 38K
6: EX-21.1 Subsidiaries List HTML 26K
7: EX-23.1 Consent of Experts or Counsel HTML 28K
5: EX-18.1 Letter re: Change in Accounting Principles HTML 29K
8: EX-31.1 Certification -- §302 - SOA'02 HTML 33K
9: EX-31.2 Certification -- §302 - SOA'02 HTML 33K
10: EX-32.1 Certification -- §906 - SOA'02 HTML 28K
11: EX-32.2 Certification -- §906 - SOA'02 HTML 28K
18: R1 Document and Entity Information HTML 65K
19: R2 Consolidated Balance Sheets HTML 124K
20: R3 Consolidated Balance Sheets (Parentheticals) HTML 47K
21: R4 Consolidated Statements of Operations HTML 90K
22: R5 Consolidated Statements of Stockholders' Equity HTML 91K
23: R6 Consolidated Statements of Cash Flows HTML 142K
24: R7 Nature of Business and Significant Accounting HTML 187K
Policies
25: R8 Acquisition of Cmp Wellness, Llc HTML 53K
26: R9 Acquisition of Summit Innovations, Llc HTML 61K
27: R10 Acquisition of the Hybrid Creative, Llc HTML 51K
28: R11 Concentrations of Risk HTML 33K
29: R12 Related-Party Transactions HTML 31K
30: R13 Property and Equipment HTML 37K
31: R14 Intangible Assets and Goodwill HTML 60K
32: R15 Accrued Expenses and Other Current Liabilities HTML 35K
33: R16 Notes Payable HTML 37K
34: R17 Loan Agreement HTML 32K
35: R18 Contingent Cash Consideration HTML 33K
36: R19 Warrant Liability HTML 38K
37: R20 Fair Value of Financial Instruments HTML 64K
38: R21 Stockholders' Equity HTML 68K
39: R22 Income Taxes HTML 68K
40: R23 Commitments and Contingencies HTML 43K
41: R24 Subsequent Events HTML 33K
42: R25 Nature of Business and Significant Accounting HTML 253K
Policies (Policies)
43: R26 Nature of Business and Significant Accounting HTML 79K
Policies (Tables)
44: R27 Acquisition of Cmp Wellness, Llc (Tables) HTML 38K
45: R28 Acquisition of Summit Innovations, Llc (Tables) HTML 55K
46: R29 Acquisition of the Hybrid Creative, Llc (Tables) HTML 46K
47: R30 Property and Equipment (Tables) HTML 34K
48: R31 Intangible Assets and Goodwill (Tables) HTML 59K
49: R32 Accrued Expenses and Other Current Liabilities HTML 34K
(Tables)
50: R33 Notes Payable (Tables) HTML 31K
51: R34 Warrant Liability (Tables) HTML 32K
52: R35 Fair Value of Financial Instruments (Tables) HTML 47K
53: R36 Stockholders' Equity (Tables) HTML 48K
54: R37 Income Taxes (Tables) HTML 58K
55: R38 Commitments and Contingencies (Tables) HTML 32K
56: R39 NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING HTML 58K
POLICIES - Calculation of basic and diluted
earnings per share (Details)
57: R40 Nature of Business and Significant Accounting HTML 46K
Policies (Details 1)
58: R41 Nature of Business and Significant Accounting HTML 89K
Policies (Detail Textuals)
59: R42 ACQUISITION OF CMP WELLNESS, LLC - Acquisition HTML 54K
consideration (Details)
60: R43 ACQUISITION OF CMP WELLNESS, LLC - Acquisition HTML 51K
consideration (Parentheticals) (Details)
61: R44 Acquisition of Cmp Wellness, Llc (Detail Textuals) HTML 70K
62: R45 Acquisition of Summit Innovations, Llc (Details) HTML 77K
63: R46 Acquisition of Summit Innovations, Llc (Details 1) HTML 49K
64: R47 Acquisition of Summit Innovations, Llc - HTML 58K
Acquisition consideration (Parentheticals)
(Details 2)
65: R48 Acquisition of Summit Innovations, Llc (Details 3) HTML 41K
66: R49 Acquisition of Summit Innovations, Llc (Detail HTML 47K
Textuals)
67: R50 Acquisition of the Hybrid Creative, Llc (Details) HTML 55K
68: R51 Acquisition of the Hybrid Creative, Llc (Details HTML 43K
1)
69: R52 Acquisition of the Hybrid Creative, Llc (Details HTML 41K
2)
70: R53 Acquisition of the Hybrid Creative, Llc (Detail HTML 48K
Textuals)
71: R54 Concentrations of Risk (Detail Textuals) HTML 45K
72: R55 Related-Party Transactions (Detail Textuals) HTML 29K
73: R56 PROPERTY AND EQUIPMENT - Major classes of fixed HTML 48K
assets (Details)
74: R57 Property and Equipment (Detail Textuals) HTML 30K
75: R58 Intangible Assets and Goodwill (Details) HTML 50K
76: R59 Intangible Assets and Goodwill (Details 1) HTML 44K
77: R60 Intangible Assets and Goodwill (Details 2) HTML 45K
78: R61 Intangible Assets and Goodwill (Detail Textuals) HTML 31K
79: R62 Accrued Expenses and Other Current Liabilities HTML 47K
(Details)
80: R63 NOTES PAYABLE - Automobile Contracts Payable HTML 49K
(Details)
81: R64 Notes Payable (Detail Textuals) HTML 54K
82: R65 Loan Agreement (Detail Textuals) HTML 47K
83: R66 Contingent Cash Consideration (Detail Textuals) HTML 37K
84: R67 Warrant Liability (Details) HTML 45K
85: R68 Warrant Liability (Detail Textuals) HTML 59K
86: R69 Fair Value of Financial Instruments (Details) HTML 44K
87: R70 Fair Value of Financial Instruments (Details 1) HTML 38K
88: R71 Fair Value of Financial Instruments (Details 2) HTML 37K
89: R72 Fair Value of Financial Instruments (Detail HTML 38K
Textuals)
90: R73 STOCKHOLDERS' EQUITY - Schedule of assumptions HTML 43K
used (Details)
91: R74 STOCKHOLDERS' EQUITY - Stock option activity HTML 67K
(Detail 1)
92: R75 Stockholders' Equity (Detail Textuals) HTML 70K
93: R76 Stockholders' Equity (Detail Textuals 1) HTML 39K
94: R77 Stockholders' Equity (Detail Textuals 2) HTML 63K
95: R78 Income Taxes (Details) HTML 34K
96: R79 Income Taxes (Details 1) HTML 48K
97: R80 Income Taxes (Details 2) HTML 62K
98: R81 Income Taxes (Details 3) HTML 51K
99: R82 Income Taxes (Detail Textuals) HTML 46K
100: R83 Commitments and Contingencies (Details) HTML 45K
101: R84 Commitments and Contingencies (Detail Textuals) HTML 62K
102: R85 Subsequent Events (Detail Textuals) HTML 42K
104: XML IDEA XML File -- Filing Summary XML 187K
103: EXCEL IDEA Workbook of Financial Reports XLSX 108K
12: EX-101.INS XBRL Instance -- kshb-20180831 XML 1.68M
14: EX-101.CAL XBRL Calculations -- kshb-20180831_cal XML 219K
15: EX-101.DEF XBRL Definitions -- kshb-20180831_def XML 819K
16: EX-101.LAB XBRL Labels -- kshb-20180831_lab XML 1.49M
17: EX-101.PRE XBRL Presentations -- kshb-20180831_pre XML 1.22M
13: EX-101.SCH XBRL Schema -- kshb-20180831 XSD 222K
105: ZIP XBRL Zipped Folder -- 0001144204-18-062100-xbrl Zip 183K
Exhibit 18.1
Board of Directors and Stockholders of KushCo Holdings, Inc.
11958 Monarch Street,
Dear Directors:
We are providing this letter to you for inclusion as an exhibit to your Form 10-K filing pursuant to Item 601 of Regulation S-K.
We have audited the consolidated financial statements of KushCo Holdings, Inc. (the “Company”) included in the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2018 and issued our report thereon dated November 28, 2018. Note 1 to the financial statements describes a change in accounting policy/method for outbound shipping and handling costs. It should be understood that the preferability of one acceptable method of accounting over another for shipping and handling costs has not been addressed in any authoritative accounting literature, and in expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-K, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Accounting Standards Codification 250, Accounting Changes and Error Corrections.
Very truly yours,
| /s/RBSM LLP | |
| RBSM LLP | |
| Larkspur, CA |
C:
| C: |
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 11/29/18 | 3, 4 | ||
| Filed on: | 11/28/18 | 3, 4 | ||
| For Period end: | 8/31/18 | 10-K/A, NT 10-K | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/11/21 KushCo Holdings, Inc. 10-K/A 8/31/20 15:444K 11/10/20 KushCo Holdings, Inc. 10-K 8/31/20 95:8.4M |