# EDGAR Filing Document

**Accession Number:** 0001898604
**File Stem:** 0001493152-25-021298
**Filing Date:** 2025-11
**Character Count:** 7058
**Document Hash:** 36d3af2e38cfc1cbf16cb8fe074dbbb7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-021298.hdr.sgml**: 20251107

**ACCESSION NUMBER**: 0001493152-25-021298

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20251029

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251107

**DATE AS OF CHANGE**: 20251107

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vestand Inc.
- **CENTRAL INDEX KEY:** 0001898604
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41494
- **FILM NUMBER:** 251463351

**BUSINESS ADDRESS:**
- **STREET 1:** 6940 BEACH BLVD
- **STREET 2:** SUITE D-705
- **CITY:** BUENA PARK
- **STATE:** CA
- **ZIP:** 90621
- **BUSINESS PHONE:** 213-272-1780

**MAIL ADDRESS:**
- **STREET 1:** 6940 BEACH BLVD
- **STREET 2:** SUITE D-705
- **CITY:** BUENA PARK
- **STATE:** CA
- **ZIP:** 90621

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Yoshiharu Global Co.
- **DATE OF NAME CHANGE:** 20211214

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Yoshiharu Holdings Corp
- **DATE OF NAME CHANGE:** 20211210

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): October 29, 2025

**Vestand Inc.**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Delaware** | **001-41494** | 87-3941448 |
| (State or other Jurisdiction<br> of Incorporation) | (Commission<br> File No.) | (IRS Employer<br> Identification No.) |

---

**104 Apple Blossom Cir.**

**Brea, CA 92821**

(Address of principal executive offices and zip code)

**(562) 727-7045**

(Registrant's telephone number, including area code)

**Yoshiharu Global Co.**

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

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| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Class A Common Stock, $0.0001 par value | VSTD | The Nasdaq Stock Market LLC<br> (Nasdaq Capital Market) |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

**Item 4.01 Changes in Registrant's Certifying Accountant**

On November 3, 2025, the board of directors (the "Board") of Vestand Inc. (the "Company"), based on the Company's Audit Committee recommendation, dismissed BCRG Group ("BCRG") as its independent registered public accountancy firm, and engaged M.N. Vijay Kumar, Chartered Accountant, as the Company's new independent registered public accounting firm.

The reports of BCRG regarding the Company's financial statements for the fiscal years ended December 31, 2024 and December 31, 2023, respectively, being the two most recent fiscal years for which the Company has filed financial statements with the Securities and Exchange Commission (the "SEC"), did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the two most recent fiscal years and the subsequent interim period, the Company had no disagreements with BCRG (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of BCRG, would have caused BCRG to make reference thereto in connection with its report.

During the two most recent fiscal years and the subsequent interim period, the Company did not experience any reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company requested BCRG to furnish it with a letter addressed to the SEC stating whether or not BCRG agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter will be filed by amendment to this Current Report on Form 8-K when it is received.

During the two most recent fiscal years and the subsequent interim period, neither the Company nor anyone on the Company's behalf consulted with M.N. Vijay Kumar, Chartered Accountant regarding any of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 financial
 statements, and neither a written report nor oral advice was provided to the Company that
 M.N. Vijay Kumar, Chartered Accountant concluded was an important factor considered by the
 Company in reaching a decision as to any accounting, auditing or financial reporting issue;
 or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) any
 matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of
 Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable
 event (as defined in Item 304(a)(1)(v) of Regulation S-K).

**Item 9.01. Financial Statements and Exhibits**

(d) Exhibits.

<u>Exhibit No</u> <u>Description</u> <br> 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

**SIGNATURE**

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 hereunto duly authorized.

Date: November 7, 2025

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| | |
|:---|:---|
| **VESTAND INC.** | **VESTAND INC.** |
| By: | */s/ Jiwon Kim* |
| Name: | Jiwon Kim |
| Title: | Chief Executive Officer |

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