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Eiken Chemical (4549) · RiskDecline in the long-term expected rate of return

Impact of Lower Discount Rates and Investment Losses on Pension Assets on Retirement Benefit Expense

First written in FY2017. 3 of 9 entries say "Restated". Latest entry: FY2026.

9entries
10years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2019-Q3OtherFY2022 – FY20262017: 120172018: 220182019: 120192020: 020202021: 120212022: 120222023: 120232024: 020242025: 120252026: 12026
Same theme, other companies
Retirement Benefit Obligation Assumptions and Pension Asset Investment Volatility RiskA theme 75 companies write about · 75 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2020: 7 of 49 companies on the "Worse" side.

13 other companies' latest entry also says "Other".

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 75 companies compared. The sentences above are computed from all 75.
Full recordFilings, disclosures and news, newest first
  1. FY2026Decline in the long-term expected rate of returnAnnual report

    「Long-term expected rate of return 3.12% 2.75%」

    The long-term expected rate of return declined from 3.12% in the previous fiscal year to 2.75%.
  2. FY2025Increase in the long-term expected rate of returnAnnual report

    「Long-term expected rate of return 1.91% 3.12%」

    The long-term expected rate of return on pension assets increased from 1.91% in the previous fiscal year to 3.12%.
  3. FY2023Slight increase in the long-term expected rate of returnAnnual report

    「Long-term expected rate of return 3.03% 3.09%」

    The long-term expected rate of return on pension assets increased from 3.03% in the previous fiscal year to 3.09%.
  4. FY2022Increase in the long-term expected rate of returnAnnual report

    「Long-term expected rate of return 0.31% 3.03%」

    The long-term expected rate of return on pension assets increased from 0.31% in the previous fiscal year to 3.03%.
  5. FY2021WorsenedAnnual report

    「Long-term expected rate of return 1.89% 0.31%」

    The long-term expected rate of return on pension assets declined from 1.89% in the previous fiscal year to 0.31%, indicating a deterioration in the assumptions underlying retirement benefit expenses.
  6. FY2019-Q3RestatedAnnual report

    「During the nine-month cumulative consolidated period under review, there were no new business or other risks, and no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    It has been determined that there has been no new risk or significant change in the risk of an impact on retirement benefit expenses from lower discount rates and losses on pension asset management.
  7. FY2019-Q2RestatedAnnual report

    「During the six-month period ended the second quarter of the current consolidated fiscal year, there were no new business risks or material changes to the business risks described in the previous fiscal year's Annual Securities Report.」

    It has been determined that there has been no new risk or significant change in the risk of an impact on retirement benefit expenses from lower discount rates and losses on pension asset management.
  8. FY2018RestatedAnnual report

    「In addition, lower discount rates and losses on the management of pension assets may adversely affect the Group's retirement benefit expenses.」

    The risk of an impact on retirement benefit expenses from lower discount rates and losses on pension asset management continues.
  9. FY2017First statedAnnual report

    「In addition, lower discount rates and losses on the management of pension assets may adversely affect the Group's retirement benefit expenses.」

    The adverse impact on expenses of the assumptions used to calculate retirement benefits and the results of pension asset management is identified as a risk.
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Eiken Chemical's next results are scheduled for 2026-10-29. Read the earnings preview
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Impact of Lower Discount Rates and Investment Losses on Pension Assets on Retirement Benefit Expense | EIKEN CHEMICAL CO.,LTD. (4549) | Komori