Why do I say this ties nicely. Because in Ken N's excellent book he shows an example of a CA Pocher decal on an EF M35 helmet. That helmet is dated as 1938 (due either to the date on the liner band or a dome stamp). [note dating a helmet by liner band date is not perfect but generally very close].
So where is the potential "tie". You have an EF M35 helmet with the much less common Pocher decal and what appears to be (hard to see from the pictures) a re-enforced aluminum liner band that came into use beginning in 1937/38. Very much line the one in Kens book. One more point. The ink stamp on the liner is that for Metal Lederverarbeitung W.Z. (aka Werner Zahn, Berlin). I would bet that the liner band is a Werner Zahn as well. The stamp in the band for these is typically a circle with the date in the middle.
Repaints were done many different ways. Some helmets were factory refurbished others were field done. Field repainted helmets could have been done in the Depot or in cases directly by the soldier himself. I can only say that this one is NOT a factory refurbished helmet as there would have been a new decal (or no decal at all) OVER the paint.
As always, my standard disclaimer. This is just my opinion and I'm not perfect so happy to be corrected by others.
Hope this helps.