Per Josh Hickman’s blog post, “Wipeout-Detecting Android Factory Resets”, the file referenced below, specific to Samsung Android devices, will record the last approximate wipe time for a particular device. The artifact that is being tracked in this particular case, is the user response to the Samsung EULA, which will appear following the Samsung welcome screen.

/data/data/com.sec.android.app.setupwizardlegalprovider/databases/swlpdb.db

It is also relevant to pay close attention to messages generated by the carrier or the manufacturer. Prepaid SIM cards may generate SMS or email messages when money is applied to the account, and some manufacturers send welcome messages via email or SMS.

Reference:

[1] https://thebinaryhick.blog/2021/08/19/wipeout-detecting-android-factory-resets/