Changes in Estimates of Retirement Benefit Obligations and Costs
First written in FY2016. 15 of 24 entries say "Restated". Latest entry: FY2026.
S&B Foods moved to the "Worse" side of this theme in 2026, 6 years after the typical company in this theme (2020).
1 other company's latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Liability for retirement benefits 5,786 5,889」
The liability for retirement benefits increased from ¥5,786 million at the end of the previous fiscal year to ¥5,889 million. - 2026-05-13WorsenedEarnings
「退職給付に係る負債 5,786 5,889」
退職給付に係る負債が前期末の57億86百万円から58億89百万円へ増加している。 - FY2025MitigatedAnnual report
「Liability for retirement benefits ¥6,143 million ¥5,786 million」
The liability for retirement benefits decreased from ¥6,143 million at the end of the previous fiscal year to ¥5,786 million. Assets related to retirement benefits also increased from ¥32 million to ¥335 million. - FY2024MitigatedAnnual report
「Liability for retirement benefits ¥6,373 million ¥6,143 million」
The liability for retirement benefits decreased from ¥6,373 million at the end of the previous fiscal year to ¥6,143 million. - FY2024-Q3WorsenedAnnual report
「Liability for retirement benefits 6,373 6,514」
The liability for retirement benefits increased from ¥6,373 million at the end of the previous fiscal year to ¥6,514 million. - FY2024-Q2WorsenedAnnual report
「Liability for retirement benefits 6,373 6,417」
The liability for retirement benefits increased from ¥6,373 million at the end of the previous fiscal year to ¥6,417 million. - FY2024-Q1WorsenedAnnual report
「Liability for retirement benefits 6,373 6,440」
The liability for retirement benefits increased from ¥6,373 million at the end of the previous fiscal year to ¥6,440 million. - FY2023WorsenedAnnual report
「Liability for retirement benefits ¥6,184 million ¥6,373 million」
The liability for retirement benefits increased from ¥6,184 million at the end of the previous fiscal year to ¥6,373 million. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions 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 disclosure states that there have been no developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions 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 disclosure states that there have been no developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to 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 company and its consolidated subsidiaries, collectively referred to as the group, among the matters concerning the business and accounting situations described in this quarterly securities report, or to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions 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 disclosure states that there have been no developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to 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 company and its consolidated subsidiaries, collectively referred to as the group, among the matters concerning the business and accounting situations described in this quarterly securities report, or to the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The disclosure states that there have been no developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2019RestatedAnnual report
「Changes in the accounting standards and actuarial assumptions used in the calculations, other underlying assumptions, retirement benefit plans or related laws and regulations may affect the Group’s results of operations and financial position.」
The risk of changes in estimates of retirement benefit obligations and expenses continues. - FY2019-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter of the fiscal year, no new business or other risks arose. There were also no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2018RestatedAnnual report
「Changes in the accounting standards and actuarial assumptions used in the calculations, other underlying assumptions, retirement benefit plans or related laws and regulations may affect the Group’s results of operations and financial position.」
The risk of changes in estimates of retirement benefit obligations and expenses continues. - FY2018-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2017RestatedAnnual report
「Changes in the accounting standards and actuarial assumptions used in the calculations, other underlying assumptions, retirement benefit plans or related laws and regulations may affect the Group’s results of operations and financial position.」
The risk of changes in estimates of retirement benefit obligations and expenses continues. - FY2017-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no new developments or material changes concerning the risk of changes in estimates of retirement benefit obligations and expenses. - FY2016First statedAnnual report
「Changes in the accounting standards and actuarial assumptions used in the calculations, other underlying assumptions, retirement benefit plans or related laws and regulations may affect the Group’s results of operations and financial position.」
The disclosure states that changes in actuarial assumptions, retirement benefit plans and related laws and regulations may affect retirement benefit expenses and obligations.