Decision and Details
Board of DirectorsPartial transition from the defined-benefit corporate pension plan to a corporate-type defined-contribution pension plan
To address employees’ increasingly diverse attitudes toward work and retirement life plans, reduce financial uncertainty, and ensure that the retirement benefit plan can be maintained stably on a sustainable basis over the long term.
The Company expects to recognize an approximately ¥580 million gain on the revision of its retirement benefit plan as an extraordinary gain in the first quarter of the fiscal year ending March 2027. The impact is currently being evaluated, and if a revision to the earnings forecast becomes necessary, the Company will disclose it promptly.
| Item | Details |
|---|---|
| Matter Covered | Partial transition from the defined-benefit corporate pension plan to a corporate-type defined-contribution pension plan |
| Decision-Making Body | Board of Directors |
| Decision Date | 24 June 2025 |
| Implementation Date | 1 April 2026 (completed) |
| Amount | Gain on revision of retirement benefit plan: approximately ¥580 million (scheduled to be recognized as an extraordinary gain in the first quarter of the fiscal year ending March 2027) |
| Impact on Business Performance | The Company expects to recognize an approximately ¥580 million gain on the revision of its retirement benefit plan as an extraordinary gain in the first quarter of the fiscal year ending March 2027. The impact is currently being evaluated, and if a revision to the earnings forecast becomes necessary, the Company will disclose it promptly. |
| Reason | To address employees’ increasingly diverse attitudes toward work and retirement life plans, reduce financial uncertainty, and ensure that the retirement benefit plan can be maintained stably on a sustainable basis over the long term. |
| Governing Rule | Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1); Practical Solution on Accounting Treatment for Transfers, etc. between Retirement Benefit Plans (ASBJ Practical Issues Task Force No. 2) |
| Related previous disclosures | "Summary of Financial Results for the Fiscal Year Ended March 2026," published on 13 May 2026 |
| Future plans | The Company plans to recognize an approximately ¥580 million gain on the revision of its retirement benefit plan as an extraordinary gain in the first quarter of the fiscal year ending March 2027. If a revision to the earnings forecast becomes necessary, the Company will disclose it promptly. |
Items this document does not state (2)
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The reasons the company gives
The company's own explanation, not something inferred from the numbers.To address employees’ increasingly diverse attitudes toward work and retirement life plans, reduce financial uncertainty, and ensure that the retirement benefit plan can be maintained stably on a sustainable basis over the long term.