Komori
Hazama Ando (1719) · RiskRestated

Risk of Fluctuations in Retirement Benefit Obligations and Pension Assets

First written in FY2017. 15 of 16 entries say "Restated". Latest entry: FY2022-Q3.

16entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2022-Q32017: 320172018: 420182019: 420192020: 220202021: 220212022: 1
Same theme, other companies
Assumptions for retirement benefit obligations and risk of fluctuations in pension asset investment returnsA theme 100 companies write about · 100 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 6 of 43 companies on the "Worse" side.

43 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 100 companies compared. The sentences above are computed from all 100.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes regarding the risk of fluctuations in retirement benefit obligations and pension assets.
  2. FY2022-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    States that there have been no material changes regarding the risk of fluctuations in retirement benefit obligations and pension assets.
  3. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes regarding the risk of fluctuations in retirement benefit obligations and pension assets.
  4. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    States that there have been no material changes regarding the risk of fluctuations in retirement benefit obligations and pension assets.
  5. FY2021-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    States that there have been no material changes regarding the risk of fluctuations in retirement benefit obligations and pension assets.
  6. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets.
  7. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets.
  8. FY2019RestatedAnnual report

    「If retirement benefit obligations and other items fluctuate due to changes in pension-asset investment performance or in the actuarial assumptions used to calculate future retirement benefit obligations, they may affect business performance and other factors.」

    Continues to identify the risk of fluctuations in retirement benefit obligations and pension assets resulting from pension-asset investment performance and changes in actuarial assumptions.
  9. FY2019-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the first three quarters, and there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets.
  10. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets.
  11. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company states that there have been no new developments or material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets.
  12. FY2018RestatedAnnual report

    「If pension obligations and other liabilities fluctuate due to changes in pension asset investment performance, actuarial assumptions used to calculate future retirement benefit obligations, or other factors, business performance and other matters could be affected.」

    Continues to identify the risk of fluctuations in retirement benefit obligations and pension assets resulting from pension-asset investment performance and changes in actuarial assumptions.
  13. FY2018-Q3RestatedAnnual report

    「During the third quarter of the current consolidated cumulative period, no new Business and Other Risks arose. There were also no material changes to the Business and Other Risks described in the Annual Securities Report for the previous fiscal year.」

    The company states that there have been no new developments or material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets.
  14. FY2018-Q2RestatedAnnual report

    「During the second quarter of the current consolidated cumulative period, no new Business and Other Risks arose. There were also no material changes to the Business and Other Risks described in the Annual Securities Report for the previous fiscal year.」

    The company states that there have been no new developments or material changes concerning the risk of fluctuations in retirement benefit obligations and pension assets.
  15. FY2018-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, no new Business and Other Risks arose. There were also no material changes to the Business and Other Risks described in the Annual Securities Report for the previous fiscal year.」

    Reconfirms, in a comprehensive statement, that there have been no new developments or material changes regarding the risk of fluctuations in retirement benefit obligations and pension assets.
  16. FY2017First statedAnnual report

    「If pension obligations and other liabilities fluctuate due to changes in pension asset investment performance, actuarial assumptions used to calculate future retirement benefit obligations, or other factors, business performance and other matters could be affected.」

    Identifies fluctuations in retirement benefit obligations and other items resulting from pension-asset investment performance and changes in actuarial assumptions as risks.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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Hazama Ando's next results are scheduled for 2026-11-12. Read the earnings preview
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