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Ncd (4783) · InitiativeUpdated revision and transition of the retirement benefit plans

Transition from Part of the Defined-Benefit Plan to a Defined-Contribution Pension Plan

First written in FY2023-Q2. 1 of 4 entries say "Achieved", first in FY2023. Latest entry: FY2026.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q2 – FY2023-Q3AchievedFY20232022: 120222023: 220232024: 020242025: 020252026: 12026
Same theme, other companies
Transition from a Defined-Benefit Corporate Pension Plan to a Defined-Contribution PlanA theme 112 companies write about · 10 as a headwind · 82 as a tailwind

1 other company's latest entry also says "Other".

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Showing 14 of the 112 companies compared. The sentences above are computed from all 112.
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  1. FY2026Updated revision and transition of the retirement benefit plansAnnual report

    「In addition, we revised our retirement allowance plan effective 1 April 2025. This revision resulted in past service costs of ¥181.638 million.」

    Regarding the retirement benefit plans, we revised our retirement allowance plan effective 1 April 2025 and recorded past service costs of ¥181.638 million. In addition, some consolidated subsidiaries transitioned to defined contribution pension plans in April 2026.
  2. FY2023AchievedAnnual report

    「The amount of assets transferred to the defined contribution pension plan in connection with the partial transfer from the defined benefit plan was ¥1,013.785 million, and the entire amount has been transferred.」

    Regarding the transfer from part of the defined benefit plan to the defined contribution pension plan initiated in October 2022, all assets amounting to ¥1,013.785 million were transferred, and the full-year transition loss was ¥85.589 million.
  3. FY2023-Q3Updated cumulative loss on the transition to the defined contribution pension planAnnual report

    「In October 2022, we transferred part of our defined benefit plan to a defined contribution pension plan and applied the Accounting for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1). The impact of this transfer, amounting to ¥85.589 million, was recorded as an extraordinary loss for the cumulative third quarter of the current consolidated fiscal year.」

    Regarding the transfer from part of the defined benefit plan to the defined contribution pension plan carried out in October 2022, the loss on the transition of the retirement benefit plan for the cumulative third quarter was updated to ¥85.589 million.
  4. FY2023-Q2First statedAnnual report

    「In October 2022, we transferred part of our defined benefit plan to a defined contribution pension plan and applied the Accounting for Transfers, etc. between Retirement Benefit Plans (ASBJ Guidance No. 1). The impact of this transfer, amounting to ¥40.570 million, was recorded as an extraordinary loss for the cumulative second quarter of the current consolidated fiscal year.」

    Part of the defined benefit plan was transferred to a defined contribution pension plan in October 2022, and the ¥40.570 million impact of the transfer was recorded as an extraordinary loss.
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Ncd's next results are scheduled for 2026-11-06. Read the earnings preview
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Transition from Part of the Defined-Benefit Plan to a Defined-Contribution Pension Plan | NCD Co.,Ltd. (4783) | Komori