Okayama Paper Industries (3892) · InitiativeRestated
Transition to a funded plan through the establishment of a retirement benefit trust
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Strengthening Retirement Benefit Plans Through the Establishment of Retirement Benefit TrustsA theme 26 companies write about · 0 as a headwind · 26 as a tailwind
The whole theme swung hardest in 2022: 1 of 11 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
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 26 companies compared. The sentences above are computed from all 26.Full recordFilings, disclosures and news, newest first
- FY2026RestatedAnnual report
「The company had adopted an unfunded defined benefit plan, but transitioned to a funded defined benefit plan in May 2025 by establishing a retirement benefit trust.」
The transition to a funded plan through the establishment of a retirement benefit trust in May 2025 remains in place. At the end of the fiscal year, pension assets were ¥509.440 million and prepaid pension costs were ¥2.889 million. - FY2025First statedAnnual report
「The company transitioned to a funded defined benefit plan in May 2025 by establishing a retirement benefit trust.」
In May 2025, the company established a retirement benefit trust of ¥499.000 million and transitioned from an unfunded to a funded defined benefit plan. The retirement benefit liability decreased from ¥500.516 million to ¥665,000.