Komori
Totetsu Kogyo (1835) · RiskRestated

Risk of Changes in Assumptions Affecting Retirement Benefit Obligations and Expenses

First written in FY2017. 21 of 22 entries say "Restated". Latest entry: FY2026-H1.

22entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2026-H12017: 320172018: 420182019: 320192020: 220202021: 220212022: 220222023: 320232024: 220242025: 12025
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 172 companies write about · 172 as a headwind · 0 as a tailwind

87 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 172 companies compared. The sentences above are computed from all 172.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this interim report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the key risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  2. FY2025-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this interim report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  3. FY2024-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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  4. FY2024-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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  5. FY2024-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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  6. FY2023-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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  7. FY2023-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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  8. 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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  9. FY2022-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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  10. 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.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  11. 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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  12. FY2021-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  13. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  14. FY2019RestatedAnnual report

    「If actual results differ from the assumptions, or if the assumptions change, this may affect expenses and liabilities recognized in future periods and may affect the Group's operating results and financial condition.」

    The company continues to identify the risk of changes in the assumptions underlying retirement benefit liabilities and expenses and in the expected rate of return on pension plan assets.
  15. FY2019-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  16. FY2019-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  17. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  18. FY2018RestatedAnnual report

    「If actual results differ from the assumptions, or if the assumptions change, this may affect expenses and liabilities recognized in future periods and may affect the Group's operating results and financial condition.」

    The company continues to identify the risk of changes in the assumptions underlying retirement benefit liabilities and expenses and in the expected rate of return on pension plan assets.
  19. FY2018-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  20. FY2018-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 could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  21. FY2018-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The company stated that there had been no material changes in the risk of changes in the assumptions underlying retirement benefit liabilities and expenses.
  22. FY2017First statedAnnual report

    「If actual results differ from the assumptions, or if the assumptions change, this may affect expenses and liabilities recognized in future periods and may affect the Group's operating results and financial condition.」

    The company identified as a risk the effect on retirement benefit expenses and liabilities of changes in actuarial assumptions and the expected rate of return on pension plan assets.
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