Lineage, Inc. LINE

Each row opens the detail with the quote and the filing. A row is a change worth reading, not a verdict.

3facts worth reading about the other 8 checks found nothing to note

• report_problem
  Auditor change

  8-K item 4.01 (change in certifying accountant) filed Apr 7, 2025
• report_problem
  Critical audit matters changed

  New this year: Goodwill Impairment Assessments - Certain Reporting Units in the Global Integrated Solutions and Global Warehousing Segments (“As described in Notes 1 and 6 to the consolidated financial statements, the Company’s goodwill balance for the Global Integrated Solutions and Global Warehousing segments as of December 31, 2025 was $628 million and $2,838 million, respectively. A portion of the goodwill from the Global Integrated S”). No longer listed: KPMG LLP, a Delaware limited liability partnership and a member firm of; Indicators that real estate assets may not be recoverable; Fair value of customer relationships; Valuation of Goodwill
• report_problem
  Material weakness in internal control

  “Also in our opinion, the Company did not maintain, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the COSO because a material weakness in internal control over financial reporting existed as of that date related to the Company not designing and maintaining effective information technology general controls for information systems that are relevant to th”
• check_circle
  Receivables +8.5% ($826.0M to $896.0M) vs revenue +0.3% ($5.3B to $5.4B), +8.2 pts apart

1. add_circleItem 1A · new paragraph · not in the 10-K filed Feb 26, 2025 10-K, ITEM 1Anorth_east

   As disclosed in Management’s Annual Report on Internal Control over Financial Reporting included in Part II Item 9A. of this Annual Report, as of December 31, 2025, management identified a material weakness related to ineffective information technology general controls (“ITGCs”) in the areas of user access and program change management…

2. add_circleItem 1A · new paragraph · not in the 10-K filed Feb 26, 2025 10-K, ITEM 1Anorth_east

   The geopolitical instability could lead to increased inflation, significant volatility in capital markets, increased cyberattacks, challenges in our transportation network, disruptions in global supply chains, specifically within the food supply chain and construction materials, increased exposure to foreign currency fluctuations, and…

3. add_circleItem 1A · new paragraph · not in the 10-K filed Feb 26, 2025 10-K, ITEM 1Anorth_east

   Climate change, including the impact of global warming, creates physical and transition risks that may adversely affect our operations, financial condition and cash flows. As described in our 2025 Task Force on Climate-related Financial Disclosures (“TCFD”) report, as identified through a climate-related risk assessment and scenario…

4. add_circleItem 1A · new paragraph · not in the 10-K filed Feb 26, 2025 10-K, ITEM 1Anorth_east

   As of December 31, 2025, BG Capital, through its affiliates, including BGLH, beneficially owned approximately 68% of our outstanding shares of common stock, and because of voting and dispositive control, are deemed to beneficially own 100% of

• RITM66
• O19
• VAC15
• PSA7
• LINE6
• HST4

Paragraphs in Risk Factors with nothing like them in the company's 10-K the year before. A count of text, not of risk.