Katakura & Co-op Agri (4031) · RiskMitigated
Risk of Declining Pension Assets and Changes in Retirement Benefit Obligations
First written in FY2025. 1 of 2 entries say "Mitigated", first in FY2026. Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Market Environment Fluctuation Risk for Defined Benefit Obligations and Pension AssetsA theme 39 companies write about · 39 as a headwind · 0 as a tailwind
8 other companies' latest entry also says "Mitigated".
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 39 companies compared. The sentences above are computed from all 39.Full recordFilings, disclosures and news, newest first
- FY2026MitigatedAnnual report
「Liabilities related to retirement benefits 1,063 452」
Liabilities related to retirement benefits decreased from ¥1,063 million to ¥452 million, while pension assets increased from ¥2,750 million to ¥3,032 million. The financial burden related to retirement benefits was reduced from the previous fiscal year. - FY2025First statedAnnual report
「However, if pension assets decline due to a downturn in the securities markets or other factors, retirement benefit expenses may increase and additional contributions to pension assets may become necessary. In addition, if the discount rate, salary increase rate or other assumptions used for retirement benefit obligations differ from actual figures, the amount of the retirement benefit obligation may change. These factors could affect the group's operating results and financial condition.」
Declining pension assets due to a downturn in the securities markets, higher retirement benefit expenses, and changes in retirement benefit obligations due to differences in discount rates and salary increase rates are described as new standalone risks.