Komori
Kandenko (1942) · RiskRestated

Risk of Changes in Assumptions Underlying Retirement Benefit Obligations

First written in FY2016. 21 of 23 entries say "Restated". Latest entry: FY2026-H1.

23entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2020RestatedFY2022-Q2 – FY2026-H12016: 320162017: 320172018: 420182019: 420192020: 120202021: 220212022: 220222023: 220232024: 120242025: 12025
Same theme, other companies
Market Environment Fluctuation Risk for Defined Benefit Obligations and Pension AssetsA theme 39 companies write about · 39 as a headwind · 0 as a tailwind

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

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Showing 14 of the 39 companies compared. The sentences above are computed from all 39.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the current interim consolidated accounting period, there was no occurrence of any new business or other risk within our Group, comprising the Company and its consolidated subsidiaries, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change was identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  2. FY2024-Q3RestatedAnnual report

    「During the third quarter of the current consolidated cumulative period, there was no occurrence of any new business or other risk within our Group, comprising the Company and its consolidated subsidiaries, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change was identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  3. FY2024-Q2RestatedAnnual report

    「During the second quarter of the current fiscal year on a consolidated cumulative basis, there were no new business or other risks at the group, comprising the company and its consolidated subsidiaries, and no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  4. FY2024-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there was no occurrence of any new business or other risk within our Group, comprising the Company and its consolidated subsidiaries, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  5. FY2023-Q2RestatedAnnual report

    「During the second quarter of the current fiscal year on a consolidated cumulative basis, there were no new business or other risks at the group, comprising the company and its consolidated subsidiaries, and no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  6. FY2022-Q3RestatedAnnual report

    「During the third quarter of the current consolidated cumulative period, there was no occurrence of any new business or other risk within our Group, comprising the Company and its consolidated subsidiaries, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  7. FY2022-Q2RestatedAnnual report

    「During the second quarter of the current fiscal year on a consolidated cumulative basis, there were no new business or other risks at the group, comprising the company and its consolidated subsidiaries, and no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying retirement benefit obligations.
  8. FY2021MitigatedAnnual report

    「To address this risk, we have established a basic policy for managing pension assets and regularly evaluate the assets under management.」

    In response to the risk of changes in assumptions underlying retirement benefit obligations, the Company specifies the establishment of a pension asset management policy and regular evaluations as countermeasures.
  9. FY2020RestatedAnnual report

    「If there are changes in assumptions used to calculate retirement benefit obligations, such as declines in the fair value of pension assets, investment returns or discount rates, this could affect business performance and other matters.」

    The risk of changes in assumptions underlying the calculation of retirement benefit obligations, including pension assets, investment returns and discount rates, continues to be disclosed.
  10. FY2020-Q2RestatedAnnual report

    「During the second quarter of the current fiscal year on a consolidated cumulative basis, there were no new business or other risks at the group, comprising the company and its consolidated subsidiaries, and no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  11. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there was no occurrence of any new business or other risk within our Group, comprising the Company and its consolidated subsidiaries, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  12. FY2019RestatedAnnual report

    「If there are changes in assumptions used to calculate retirement benefit obligations, such as declines in the fair value of pension assets, investment returns or discount rates, this could affect business performance and other matters.」

    The risk of changes in assumptions underlying the calculation of retirement benefit obligations, including pension assets, investment returns and discount rates, continues to be disclosed.
  13. FY2019-Q3RestatedAnnual report

    「During the third quarter of the current consolidated cumulative period, there was no occurrence of any new business or other risk within our Group, comprising the Company and its consolidated subsidiaries, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  14. FY2019-Q2RestatedAnnual report

    「During the second quarter of the current fiscal year on a consolidated cumulative basis, there were no new business or other risks at the group, comprising the company and its consolidated subsidiaries, and no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  15. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there was no occurrence of any new business or other risk within our Group, comprising the Company and its consolidated subsidiaries, and no material changes were made to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying the calculation of retirement benefit obligations.
  16. FY2018RestatedAnnual report

    「If there are changes in assumptions used to calculate retirement benefit obligations, such as declines in the fair value of pension assets, investment returns or discount rates, this could affect business performance and other matters.」

    The risk of changes in assumptions underlying the calculation of retirement benefit obligations, including pension assets, investment returns and discount rates, continues to be disclosed.
  17. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying retirement benefit obligations.
  18. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying retirement benefit obligations.
  19. FY2017RestatedAnnual report

    「If there are changes in assumptions used to calculate retirement benefit obligations, such as declines in the fair value of pension assets, investment returns or discount rates, this could affect business performance and other matters.」

    The risk of changes in assumptions underlying the calculation of retirement benefit obligations continues to be disclosed. No actual occurrence of the risk has been reported.
  20. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying retirement benefit obligations.
  21. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying retirement benefit obligations.
  22. FY2017-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified in the risk of changes in assumptions underlying retirement benefit obligations.
  23. FY2016First statedAnnual report

    「If there are changes in assumptions used to calculate retirement benefit obligations, such as declines in the fair value of pension assets, investment returns or discount rates, this could affect business performance and other matters.」

    The Company identifies fluctuations in the fair value of pension assets, investment returns, discount rates and other factors as risks relating to retirement benefit obligations.
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Kandenko's next results are scheduled for 2026-10-30. Read the earnings preview
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