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SLD Entertainment (3223) · RiskRestatedLatest Revision of earnings forecasts (2026-10-15): "Materialised"

Expansion of Mandatory Social-Insurance Coverage for Part-Time Workers

First written in FY2016. 6 of 10 entries say "Restated". Latest entry: 2026-10-15.

10entries
11years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20222016: 120162017: 120172018: 120182019: 020192020: 120202021: 120212022: 120222023: 020232024: 020242025: 120252026: 32026
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

SLD Entertainment moved to the "Worse" side of this theme in 2025, 2 years after the typical company in this theme (2023).

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

5 other companies' latest entry also says "Materialised".

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. 2026-10-15MaterialisedRevision of earnings forecasts

    「最低賃金の引き上げに伴うパート・アルバイト時給の上昇等により、人件費率が上昇いたしました。」

    最低賃金引き上げに伴うパート・アルバイト時給の上昇が実際の人件費率上昇として業績予想の下方修正要因となった。
  2. FY2026RestatedAnnual report

    「If the eligibility criteria for mandatory social insurance coverage of part-time staff are expanded, our operating results and financial condition could be affected by higher social insurance premiums and increased labor costs, including those resulting from minimum wage increases.」

    The risk of higher labor costs resulting from expanded mandatory social insurance coverage and minimum wage increases continues.
  3. 2026-04-14MaterialisedRevision of earnings forecasts

    「Labor costs also remained above the previous published forecast, owing not only to substantial increases in hourly wages for part-time and temporary staff following the revision of the minimum wage, but also to excessive staffing levels at individual stores and the failure to establish an optimal personnel management structure for new store openings.」

    The labor-cost ratio exceeded the forecast because of higher hourly wages following the minimum-wage revision, staffing allocation issues and shortcomings in the management structure for new store openings.
  4. FY2025WorsenedAnnual report

    「If the eligibility criteria for mandatory social insurance coverage of part-time staff are expanded, our operating results and financial condition could be affected by higher social insurance premiums and increased labor costs, including those resulting from minimum wage increases.」

    In addition to mandatory social insurance coverage, the Company has explicitly identified higher labor costs resulting from minimum wage increases as a risk, broadening the factors contributing to labor cost risk.
  5. FY2022RestatedAnnual report

    「If the eligibility criteria for mandatory social-insurance coverage of part-time employees are expanded, our results could be affected by higher insurance premiums and a decline in the number of people seeking part-time work.」

    The Company continues to disclose the risk of expanded eligibility criteria for mandatory social insurance coverage of part-time workers.
  6. FY2021RestatedAnnual report

    「If the eligibility criteria for mandatory social insurance coverage of these part-time workers are expanded in the future, our operating results could be affected by higher insurance premiums, a decline in the number of people seeking part-time work and other factors.」

    The Company continues to disclose the risk of expanded mandatory social insurance coverage for part-time workers.
  7. FY2020RestatedAnnual report

    「If the eligibility criteria for mandatory social-insurance coverage of part-time employees are expanded, our results could be affected by higher insurance premiums and a decline in the number of people seeking part-time work.」

    The Company has reiterated the risk of expanded mandatory social insurance coverage for part-time workers.
  8. FY2018RestatedAnnual report

    「If the eligibility criteria for mandatory social-insurance coverage of part-time employees are expanded, our results could be affected by higher insurance premiums and a decline in the number of people seeking part-time work.」

    The Company has reiterated the risk of expanded mandatory social insurance coverage for part-time workers.
  9. FY2017RestatedAnnual report

    「If the eligibility criteria for mandatory social-insurance coverage of part-time employees are expanded, our results could be affected by higher insurance premiums and a decline in the number of people seeking part-time work.」

    The Company has reiterated the risk of expanded mandatory social insurance coverage for part-time workers.
  10. FY2016First statedAnnual report

    「If the eligibility criteria for mandatory social-insurance coverage of part-time employees are expanded, our results could be affected by higher insurance premiums and a decline in the number of people seeking part-time work.」

    Higher insurance premiums and recruitment difficulties resulting from changes in the system are anticipated.
Moved together

"Impairment Losses Due to Declining Store Profitability" moved the same way as this thread, in the same document, in 3 of its 10 moves.

32222★12345
  1. ★This thread
  2. 1Impairment Losses Due to Declining Store Profitability3×
  3. 2Expanding the Content-Services Business and Maximizing Corporate Value2×
  4. 3Improving the profitability of existing businesses and securing new sources of revenue2×
  5. 4Rising Raw-Material Prices and Labor Costs2×
  6. 5Constraints on Store Plans from Site Conditions, Closure Costs and Labor Shortages2×

★ 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.

When this could move next
SLD Entertainment's next results are scheduled for 2026-10-15. Read the earnings preview It last moved in the Revision of earnings forecasts of 2026-10-15: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Expansion of Mandatory Social-Insurance Coverage for Part-Time Workers | SLD Entertainment Inc. (3223) | Komori