Ivy Cosmetics (4918) · FactAchieved
Termination of Retirement Benefit Plan and Recognition of Extraordinary Loss
First written in FY2025-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
2years
0from disclosures
How it moved
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
47 other companies' latest entry also says "Achieved".
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 112 companies compared. The sentences above are computed from all 112.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual report
「We had adopted a funded defined benefit plan for employee retirement benefits, but changed to a defined contribution plan on 1 October 2024 and transferred all assets to the defined contribution pension plan.」
The change from a defined benefit plan to a defined contribution plan and the transfer of assets were completed on 1 October 2024, and a ¥457,492 thousand loss on termination of the retirement benefit plan was recorded. - FY2025-H1First statedAnnual report
「Property, plant and equipment totaled ¥1,104,450 thousand (¥1,549,690 thousand in the previous fiscal year), a decrease of ¥445,240 thousand from the end of the previous fiscal year. This was mainly due to a ¥448,291 thousand decrease in prepaid pension costs following the termination of the retirement benefit plan.」
Prepaid pension costs decreased by ¥448,291 thousand following the termination of the retirement benefit plan, and a ¥457,492 thousand loss on termination of the retirement benefit plan was recorded as an extraordinary loss in the interim income statement.