Risk of Investment Gains and Losses on Defined Benefit Corporate Pension Plan Assets
First written in FY2016. 10 of 25 entries say "Mitigated", first in FY2021-Q1. Latest entry: FY2026.
ODK Solutions Company moved to the "Worse" side of this theme in 2022, 5 years after the typical company in this theme (2017).
11 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Retirement benefit expenses 86,350 37,392 Balance of liabilities related to retirement benefits at the end of the period 436,649 432,032」
Retirement benefit expenses decreased from ¥86.350 million to ¥37.392 million, and liabilities related to retirement benefits decreased from ¥436.649 million to ¥432.032 million. - 2026-04-30MitigatedEarnings forecast revision
「Liabilities related to retirement benefits 436,649 432,032」
Liabilities related to retirement benefits decreased from the end of the previous consolidated fiscal year. - FY2026-H1MitigatedAnnual report
「Liabilities related to retirement benefits 436,649 424,914」
Liabilities related to retirement benefits decreased from ¥436.649 million at the end of the previous consolidated fiscal year to ¥424.914 million, while retirement benefit expenses included in selling, general and administrative expenses also decreased from ¥15.941 million in the same period of the previous year to ¥7.126 million. - FY2025WorsenedAnnual report
「Retirement benefit expenses 49,938 86,350 Balance of liabilities related to retirement benefits at the end of the period 427,735 436,649」
Retirement benefit expenses increased from ¥49.938 million to ¥86.350 million, and liabilities related to retirement benefits also increased from ¥427.735 million to ¥436.649 million. - FY2025-H1MitigatedAnnual report
「Liabilities related to retirement benefits 427,735 411,133」
Liabilities related to retirement benefits decreased from ¥427.735 million at the end of the previous consolidated fiscal year to ¥411.133 million, while retirement benefit expenses included in selling, general and administrative expenses also decreased from ¥20.058 million in the same period of the previous year to ¥15.941 million. - FY2024MitigatedAnnual report
「Retirement benefit expenses were ¥49.938 million, and the balance of liabilities related to retirement benefits at the end of the period was ¥427.735 million.」
Retirement benefit expenses decreased from ¥90.270 million in the previous fiscal year to ¥49.938 million, while liabilities related to retirement benefits also decreased from ¥429.093 million to ¥427.735 million. - FY2024-Q3Continued increase in retirement benefit liabilities and decrease in expensesAnnual report
「Liabilities related to retirement benefits 429,093 460,910」
Liabilities related to retirement benefits increased from ¥429.093 million at the end of the previous consolidated fiscal year to ¥460.910 million. Meanwhile, retirement benefit expenses were cited as a factor reducing operating loss. - FY2024-Q2Continued increase in retirement benefit liabilities and decrease in expensesAnnual report
「Liabilities related to retirement benefits increased from ¥429.093 million at the end of the previous consolidated fiscal year to ¥448.848 million.」
Liabilities related to retirement benefits increased to ¥448.848 million, while retirement benefit expenses included in selling, general and administrative expenses amounted to ¥20.058 million, down from ¥24.854 million in the same quarter of the previous year. - FY2024-Q1Increase in retirement benefit liabilities and decrease in expensesAnnual report
「Although depreciation and amortization expenses increased and research and development expenses were incurred, operating loss was ¥138.647 million, compared with an operating loss of ¥195.415 million in the same quarter of the previous year, due mainly to the decrease in retirement benefit expenses and other factors.」
The decrease in retirement benefit expenses was a factor partially offsetting operating loss, while liabilities related to retirement benefits increased from ¥429.093 million at the end of the previous consolidated fiscal year to ¥434.066 million. - FY2023Increase in retirement benefit expenses and decrease in liabilitiesAnnual report
「Retirement benefit expenses were ¥90.270 million, and the balance of liabilities related to retirement benefits at the end of the period was ¥429.093 million.」
Retirement benefit expenses increased from ¥70.639 million in the previous fiscal year, while liabilities related to retirement benefits decreased from ¥452.167 million to ¥429.093 million. - FY2023-Q3WorsenedAnnual report
「In addition, operating loss was ¥439.048 million, compared with an operating loss of ¥374.117 million in the same quarter of the previous year, due mainly to increases in personnel expenses, retirement benefit expenses and various expenses related to the acquisition of a business.」
The increase in retirement benefit expenses, together with personnel expenses and other items, was cited as a factor behind operating loss, while liabilities related to retirement benefits also increased from ¥452.167 million to ¥470.630 million. - FY2023-Q2WorsenedAnnual report
「In addition, operating loss was ¥390.165 million, compared with an operating loss of ¥337.537 million in the same quarter of the previous year, due mainly to increases in personnel expenses, retirement benefit expenses and various expenses related to the acquisition of a business.」
The increase in retirement benefit expenses continued to be cited as a factor behind operating loss, with retirement benefit expenses included in selling, general and administrative expenses amounting to ¥24.854 million. - FY2023-Q1WorsenedAnnual report
「In addition, operating loss was ¥195.415 million, compared with an operating loss of ¥136.424 million in the same quarter of the previous year, due mainly to the increase in retirement benefit expenses and branding expenses related to new businesses.」
The increase in retirement benefit expenses was explicitly cited as a factor behind operating loss, while liabilities related to retirement benefits also increased from ¥452.167 million to ¥456.047 million. - FY2022WorsenedAnnual report
「Retirement benefit expenses increased from △¥7.913 million in the previous consolidated fiscal year to ¥70.639 million in the current consolidated fiscal year, while liabilities related to retirement benefits increased from ¥425.860 million to ¥452.167 million.」
The increase in retirement benefit expenses was reflected in profit or loss as a factor increasing costs, and liabilities related to retirement benefits also increased to ¥452.167 million. - FY2022-Q3Quarterly rebound in retirement benefit liabilitiesAnnual report
「Liabilities related to retirement benefits 425,860 417,673」
Liabilities related to retirement benefits decreased from ¥425.860 million at the end of the previous consolidated fiscal year to ¥417.673 million, but increased from ¥413.021 million at the end of the previous quarter. - FY2022-Q2MitigatedAnnual report
「Liabilities related to retirement benefits 425,860 413,021」
Liabilities related to retirement benefits decreased from ¥425.860 million at the end of the previous consolidated fiscal year to ¥413.021 million, reducing the balance-sheet exposure. - FY2022-Q1MitigatedAnnual report
「Liabilities related to retirement benefits 425,860 414,438」
Liabilities related to retirement benefits decreased from ¥425.860 million at the end of the previous consolidated fiscal year to ¥414.438 million, reducing the balance-sheet exposure. - FY2021MitigatedAnnual report
「Retirement benefit expenses 104,819 △7,913」
Retirement benefit expenses decreased from ¥104.819 million in the previous fiscal year to △¥7.913 million in the current fiscal year, while liabilities related to retirement benefits decreased from ¥511.444 million to ¥425.860 million. - FY2021-Q2MitigatedAnnual report
「In terms of profit or loss, the impact of lower revenue was partially offset by the decrease in retirement benefit expenses and other factors. Operating loss was ¥305.400 million, compared with an operating loss of ¥251.094 million in the same quarter of the previous year.」
The decrease in retirement benefit expenses was cited as a factor partially offsetting the impact of lower revenue, reducing the burden on profit or loss from the increase in retirement benefit expenses recorded in the previous fiscal year. - FY2021-Q1MitigatedAnnual report
「In terms of profit or loss, the impact of lower revenue was partially offset by the decrease in retirement benefit expenses and exhibition expenses for events that were cancelled due to the spread of COVID-19. Operating loss was ¥155.565 million, compared with an operating loss of ¥149.963 million in the same quarter of the previous year.」
Retirement benefit expenses were cited as a factor reducing costs in the current quarter, after being a factor increasing costs in the previous fiscal year, temporarily reducing the burden on profit or loss. - FY2020MaterialisedAnnual report
「Although depreciation of software assets declined and material costs related to migration of the medical system environment ceased, operating profit was ¥523.805 million, down 8.3% year on year, due mainly to the increase in retirement benefit expenses and other factors.」
The increase in retirement benefit expenses was explicitly cited as a factor behind the decline in operating profit, indicating that risks related to defined benefit corporate pension assets and other items were reflected in profit or loss. - FY2019RestatedAnnual report
「Accordingly, gains or losses on the pension assets of the defined benefit corporate pension may cause retirement benefit expenses to fluctuate and could affect the Company's results.」
The Company continues to disclose that gains or losses on defined benefit corporate pension assets may affect retirement benefit expenses and results. - FY2018RestatedAnnual report
「Accordingly, gains or losses on the pension assets of the defined benefit corporate pension may cause retirement benefit expenses to fluctuate and could affect the Company's results.」
The Company continues to disclose that gains or losses on defined benefit corporate pension assets may affect retirement benefit expenses and results. - FY2017RestatedAnnual report
「Accordingly, gains or losses on the pension assets of the defined benefit corporate pension may cause retirement benefit expenses to fluctuate and could affect the Company's results.」
The Company continues to disclose that gains or losses on defined benefit corporate pension assets may affect retirement benefit expenses and results. - FY2016First statedAnnual report
「Accordingly, gains or losses on the pension assets of the defined benefit corporate pension may cause retirement benefit expenses to fluctuate and could affect the Company's results.」
At the end of the consolidated fiscal year, liabilities related to retirement benefits were ¥486.727 million and pension assets were ¥544.604 million.