Brass (2424) · InitiativeFirst stated

Transition to the standard method for calculating retirement benefit obligations following an increase in employees

First written in FY2026. . Latest entry: FY2026.

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Recognition of liabilities and extraordinary loss due to a change in the method for calculating retirement benefit obligationsA theme 37 companies write about · 27 as a headwind · 2 as a tailwind

The whole theme swung hardest in 2019: 1 of 7 companies on the "Worse" side.

16 other companies' latest entry also says "First stated".

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Showing 14 of the 37 companies compared. The sentences above are computed from all 37.

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FY2026First statedAnnual report
「At the Company, effective from the end of the consolidated fiscal year under review, the method of calculating retirement benefit obligations was changed from the simplified method to the standard method. This was because the number of employees included in the same retirement benefit calculation exceeded 300,」
After the number of employees exceeded 300, the method of calculating retirement benefit obligations was changed from the simplified method to the standard method. As a result, liabilities related to retirement benefits increased by ¥74.602 million, reducing operating profit and other items by the same amount.

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