Changes in Retirement Benefit Obligations and Pension Assets
First written in FY2016. 3 of 10 entries say "Worsened", first in FY2024-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2023: 3 of 20 companies on the "Worse" side.
9 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Liabilities related to retirement benefits at period-end: ¥505 million」
Liabilities related to retirement benefits decreased from ¥520 million at the end of the previous fiscal year to ¥505 million. - FY2025WorsenedAnnual report
「Liabilities related to retirement benefits at period-end: ¥520 million」
Liabilities related to retirement benefits increased from ¥411 million at the end of the previous fiscal year to ¥520 million. - FY2025-H1WorsenedAnnual report
「Liabilities related to retirement benefits 411 474」
Liabilities related to retirement benefits increased from ¥411 million at the end of the previous consolidated fiscal year to ¥474 million. - FY2024MitigatedAnnual report
「Liabilities related to retirement benefits 417 411」
Liabilities related to retirement benefits decreased from ¥417 million at the end of the previous fiscal year to ¥411 million. - FY2024-Q3Increase from the fiscal year-end, decrease from the previous quarterAnnual report
「Liabilities related to retirement benefits 417 441」
Liabilities related to retirement benefits increased from ¥417 million at the end of the previous consolidated fiscal year to ¥441 million, while decreasing from ¥448 million as of the previous quarterly report. - FY2024-Q2WorsenedAnnual report
「Liabilities related to retirement benefits 417 448」
Liabilities related to retirement benefits increased from ¥417 million at the end of the previous consolidated fiscal year to ¥448 million. - FY2023Liabilities increased while defined benefit plans remained in use alongside other plansAnnual report
「The Company and its consolidated subsidiaries have adopted a lump-sum retirement benefit plan and a defined benefit corporate pension plan as defined benefit plans, and a defined contribution corporate pension plan as a defined contribution plan.」
While the company has introduced a defined contribution plan, it also maintains defined benefit plans, and liabilities related to retirement benefits increased from ¥395 million to ¥417 million. - FY2018RestatedAnnual report
「The company introduced a defined contribution corporate pension plan on 1 April 2017 and is working to mitigate the aforementioned risks.」
The company continues to indicate that introducing a defined contribution corporate pension plan reduces retirement benefit risk. - FY2017ReframedAnnual report
「The company introduced a defined contribution corporate pension plan on 1 April 2017.」
Regarding its retirement benefit plans, the company announced a change to introduce a defined contribution corporate pension plan from 1 April 2017. - FY2016First statedAnnual report
「A decline in the market value of the Group's pension assets or changes in the assumptions used to calculate retirement benefit obligations may affect the Group's business performance and financial position.」
The company identifies declines in the market value of pension assets related to defined benefit plans and changes in the calculation assumptions as risks.