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Ishii Food (2894) · RiskUpdated the balance of the retirement benefit liability

Retirement Benefit Burden Arising from the Dissolution of an Employees’ Pension Fund

First written in FY2016. 3 of 26 entries say "Mitigated", first in FY2018. Latest entry: FY2026.

26entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseMitigatedFY2018 – FY2019OtherFY2020-Q3 – FY2025-H12016: 120162017: 120172018: 120182019: 120192020: 420202021: 420212022: 420222023: 420232024: 320242025: 220252026: 12026
Same theme, other companies
Additional Cost Burden Associated with the Dissolution of an Employees' Pension FundA theme 31 companies write about · 27 as a headwind · 2 as a tailwind

The whole theme swung hardest in 2021: 1 of 9 companies on the "Worse" side.

0 other companies' latest entry also says "Other".

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 31 companies compared. The sentences above are computed from all 31.
Full recordFilings, disclosures and news, newest first
  1. FY2026Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 495,736 493,007」

    The liability for retirement benefits decreased from ¥495.736 million at the end of the previous fiscal year to ¥493.007 million.
  2. FY2026-H1Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 495,736 509,063」

    The liability for retirement benefits increased from ¥495.736 million at the end of the previous fiscal year to ¥509.063 million.
  3. FY2025MitigatedAnnual report

    「Liability for retirement benefits 613,858 495,736」

    The liability for retirement benefits decreased from ¥613.858 million at the end of the previous fiscal year to ¥495.736 million.
  4. FY2025-H1Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 613,858 629,117」

    The liability for retirement benefits increased from ¥613.858 million at the end of the previous fiscal year to ¥629.117 million.
  5. FY2024Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 603,046 613,858」

    The liability for retirement benefits increased from ¥603.046 million at the end of the previous fiscal year to ¥613.858 million.
  6. FY2024-Q3Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 603,046 620,976」

    The liability for retirement benefits increased from ¥603.046 million at the end of the previous fiscal year to ¥620.976 million.
  7. FY2024-Q2Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 603,046 612,740」

    The liability for retirement benefits increased from ¥603.046 million at the end of the previous fiscal year to ¥612.740 million.
  8. FY2024-Q1Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 603,046 610,999」

    The liability for retirement benefits increased from ¥603.046 million at the end of the previous fiscal year to ¥610.999 million.
  9. FY2023Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 578,379 603,046」

    The liability for retirement benefits increased from ¥578.379 million at the end of the previous fiscal year to ¥603.046 million.
  10. FY2023-Q3Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 578,379 600,447」

    The liability for retirement benefits increased from ¥578.379 million at the end of the previous fiscal year to ¥600.447 million.
  11. FY2023-Q2Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 578,379 592,739」

    The liability for retirement benefits increased from ¥578.379 million at the end of the previous fiscal year to ¥592.739 million.
  12. FY2023-Q1Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 578,379 586,576」

    The liability for retirement benefits increased from ¥578.379 million at the end of the previous fiscal year to ¥586.576 million.
  13. FY2022Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 523,309 578,379」

    The liability for retirement benefits increased from ¥523.309 million at the end of the previous fiscal year to ¥578.379 million.
  14. FY2022-Q3Updated the balance of the retirement benefit liabilityAnnual report

    「Liability for retirement benefits 523,309 530,054」

    The liability for retirement benefits increased from ¥523.309 million at the end of the previous fiscal year to ¥530.054 million.
  15. FY2022-Q2Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 523,309 522,607」

    The liability for retirement benefits decreased from ¥523.309 million at the end of the previous fiscal year to ¥522.607 million.
  16. FY2022-Q1Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 523,309 525,223」

    Liabilities related to retirement benefits increased from ¥523.309 million at the end of the previous consolidated fiscal year to ¥525.223 million.
  17. FY2021Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 565,645 523,309」

    Liabilities related to retirement benefits declined from ¥565.645 million at the end of the previous consolidated fiscal year to ¥523.309 million.
  18. FY2021-Q3Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 565,645 529,281」

    Liabilities related to retirement benefits decreased from ¥565.645 million at the end of the previous consolidated fiscal year to ¥529.281 million.
  19. FY2021-Q2Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 565,645 528,386」

    Liabilities related to retirement benefits declined from ¥565.645 million at the end of the previous consolidated fiscal year to ¥528.386 million.
  20. FY2021-Q1Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 565,645 566,917」

    Liabilities related to retirement benefits increased from ¥565.645 million at the end of the previous consolidated fiscal year to ¥566.917 million.
  21. FY2020Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 568,487 565,645」

    Liabilities related to retirement benefits declined from ¥568.487 million at the end of the previous consolidated fiscal year to ¥565.645 million.
  22. FY2020-Q3Updated the balance of the retirement benefit liabilityAnnual report

    「Liabilities related to retirement benefits 568,487 553,503」

    Liabilities related to retirement benefits declined from ¥568.487 million at the end of the previous consolidated fiscal year to ¥553.503 million.
  23. FY2019MitigatedAnnual report

    「The employees' pension fund in which the company and its consolidated subsidiaries participated was dissolved in March 2016, and the company received notice that liquidation procedures, including the distribution of remaining assets, had been completed as of April 2018.」

    Following completion of the liquidation of the employees' pension fund, liabilities related to retirement benefits declined from ¥643.028 million to ¥568.487 million. In addition, the company has introduced a corporate defined-contribution pension plan.
  24. FY2018MitigatedAnnual report

    「The employees' pension fund in which the company and its consolidated subsidiaries participated was dissolved in March 2016, and the company received notice that liquidation procedures, including the distribution of remaining assets, had been completed as of April 2018.」

    Following the dissolution of the employees' pension fund, liquidation procedures, including the distribution of remaining assets, were completed. Liabilities related to retirement benefits also declined from ¥735.754 million to ¥643.028 million.
  25. FY2017RestatedAnnual report

    「The employees' pension fund was dissolved on 4 March 2016.」

    Following the dissolution of the employees' pension fund, there were no contributions to the fund during the year, but liabilities related to retirement benefits amounted to ¥735.754 million.
  26. FY2016MaterialisedAnnual report

    「The employees' pension fund was approved for dissolution by the Minister of Health, Labour and Welfare on 4 March 2016 and was subsequently dissolved.」

    Retirement benefit expenses of ¥173.411 million associated with the dissolution of the fund were recorded as an extraordinary loss, and liabilities related to retirement benefits amounted to ¥734.384 million.
Moved together

"Developing New Sales Channels" moved the same way as this thread, in the same document, in 3 of its 26 moves.

333332★123456
  1. ★This thread
  2. 1Developing New Sales Channels3×
  3. 2Use of Domestic Raw Materials and Collaboration with Local Farmers3×
  4. 3Improving Profit Structure and Increasing Productivity3×
  5. 4Capital Investment in Productivity, Quality and Safety, and New Product Support3×
  6. 5Regional Food Product Commercialization and Local Sales Model in Collaboration with Government and Local Businesses3×
  7. 6Product Assortment and Sales-Floor Management Tailored to Customer Needs by Region and Store2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Ishii Food's next results are scheduled for 2026-11-10. Read the earnings preview
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