Komori
Brass (2424) · RiskRestated

Increased Burden from Expanded Social Insurance Coverage for Part-Time Workers

First written in FY2016. 12 of 13 entries say "Restated". Latest entry: FY2026-H1.

13entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2026-H12016: 22017: 320172018: 220182019: 220192020: 120202021: 020212022: 020222023: 120232024: 120242025: 020252026: 1
Same theme, other companies
Higher employer labor costs due to changes in the social insurance system and contribution ratesA theme 72 companies write about · 72 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 8 of 15 companies on the "Worse" side.

45 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 72 companies compared. The sentences above are computed from all 72.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    It states that there have been no material changes regarding the risk of higher costs resulting from the expanded application of social insurance to part-time workers.
  2. FY2024-Q3RestatedAnnual report

    「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    It states that there have been no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  3. FY2023-Q3RestatedAnnual report

    「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」

    It states that there have been no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  4. FY2020RestatedAnnual report

    「If the scope of social insurance coverage for part-time workers is expanded in the future, the resulting increase in social insurance premiums and other factors could affect our operating results.」

    The risk of higher costs resulting from the expanded application of social insurance to part-time workers continues to be disclosed.
  5. FY2020-Q1RestatedAnnual report

    「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

    It is treated as having no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  6. FY2019RestatedAnnual report

    「If the scope of social insurance coverage for part-time workers is expanded in the future, the resulting increase in social insurance premiums and other factors could affect our operating results.」

    The risk of higher costs resulting from the expanded application of social insurance to part-time workers continues to be disclosed.
  7. FY2018-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    It is treated as having no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  8. FY2018-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    It is treated as having no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  9. FY2017RestatedAnnual report

    「If the scope of social insurance coverage for part-time workers is expanded in the future, the resulting increase in social insurance premiums and other factors could affect our operating results.」

    The risk of higher costs resulting from the expanded application of social insurance to part-time workers continues to be disclosed.
  10. FY2017-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    It is treated as having no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  11. FY2017-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」

    It is treated as having no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  12. FY2017-Q1RestatedAnnual report

    「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」

    It is treated as having no material changes regarding higher costs resulting from the expanded application of social insurance to part-time workers.
  13. FY2016First statedAnnual report

    「If the scope of social insurance coverage for part-time workers is expanded in the future, the resulting increase in social insurance premiums and other factors could affect our operating results.」

    The expansion of social insurance coverage for part-time workers is identified as a risk of higher expenses.
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