Komori
Ohmoto Gumi (1793) · RiskRestated

Assumptions for Retirement Benefit Obligations and Changes in Pension Assets

First written in FY2016. 28 of 29 entries say "Restated". Latest entry: FY2026-H1.

29entries
10years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2026-H12016: 320162017: 420172018: 320182019: 320192020: 320202021: 320212022: 320222023: 320232024: 220242025: 22025
Same theme, other companies
Market Environment Fluctuation Risk for Defined Benefit Obligations and Pension AssetsA theme 33 companies write about · 33 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2023: 2 of 13 companies on the "Worse" side.

15 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 33 companies compared. The sentences above are computed from all 33.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the current interim accounting period, there were no new occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among the matters relating to the business and accounting conditions described in the interim report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  2. FY2025RestatedAnnual report

    「年金資産の時価、割引率、期待運用収益率等の前提条件の変更に関して適時に情報を収集することで、経営成績及び財務状況に与える影響を早期に把握するよう努めております。」

    退職給付債務・年金資産変動リスクと、前提条件の情報収集による早期把握を継続している。
  3. FY2024RestatedAnnual report

    「年金資産の時価、割引率、期待運用収益率等の前提条件の変更に関して適時に情報を収集することで、経営成績及び財務状況に与える影響を早期に把握するよう努めております。」

    退職給付債務・年金資産変動リスクと、前提条件の情報収集による早期把握を継続している。
  4. FY2024-Q3RestatedAnnual report

    「During the third quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  5. FY2024-Q2RestatedAnnual report

    「During the second quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  6. FY2024-Q1RestatedAnnual report

    「During the first quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  7. FY2023-Q3RestatedAnnual report

    「During the third quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  8. FY2023-Q2RestatedAnnual report

    「During the second quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  9. FY2023-Q1RestatedAnnual report

    「During the first quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  10. FY2022-Q3RestatedAnnual report

    「During the third quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  11. FY2022-Q1RestatedAnnual report

    「During the first quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  12. FY2021RestatedAnnual report

    「年金資産の時価、割引率、期待運用収益率等の前提条件の変更に関して適時に情報を収集することで、経営成績及び財務状況に与える影響を早期に把握するよう努めております。」

    退職給付債務・年金資産の変動リスクを引き続き認識し、前提条件の情報収集による早期把握を対応策として記載している。
  13. FY2021-Q3RestatedAnnual report

    「During the third quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  14. FY2021-Q2RestatedAnnual report

    「During the second quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  15. FY2021-Q1RestatedAnnual report

    「During the first quarter cumulative period, there were no material changes in the occurrence of major risks among those relating to the business and accounting conditions described in this quarterly report that management recognizes could materially affect the company's financial position, results of operations, or cash flows, or in the business and other risks described in the securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動を含む主要なリスクについて、重要な変更がないと記載している。
  16. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  17. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  18. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  19. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  20. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  21. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  22. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  23. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  24. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  25. FY2017RestatedAnnual report

    「運用している年金資産の時価が著しく変動した場合、または割引率、期待運用収益率等の前提条件に変更があった場合には、業績に影響を及ぼす可能性があります。」

    年金資産の時価および退職給付計算の前提条件の変動リスクを再掲している。
  26. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  27. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて、重要な変更がないと記載している。
  28. FY2017-Q1RestatedAnnual report

    「During the cumulative first quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    退職給付債務の前提条件・年金資産変動リスクについて重要な変更がないと記載している。
  29. FY2016First statedAnnual report

    「運用している年金資産の時価が著しく変動した場合、または割引率、期待運用収益率等の前提条件に変更があった場合には、業績に影響を及ぼす可能性があります。」

    確定給付型制度における年金資産の時価および数理計算上の前提条件の変動リスク。
Moved together

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

When this could move next
No upcoming earnings preview for Ohmoto Gumi yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Assumptions for Retirement Benefit Obligations and Changes in Pension Assets | OHMOTO GUMI CO.,LTD. (1793) | Komori