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Jcu (4975) · InitiativeAdvanced

Transition from a Defined-Benefit Lump-Sum Retirement Benefit Plan to a Defined-Contribution Pension Plan

First written in FY2019. 5 of 8 entries say "Advanced", first in FY2020-Q1. Latest entry: FY2022-Q3.

8entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q2 – FY2020-Q3AdvancedFY2021-Q1 – FY2022-Q32019: 320192020: 220202021: 220212022: 12022
Same theme, other companies
Transition of Retirement Benefit Plan to Defined Contribution Pension PlanA theme 36 companies write about · 0 as a headwind · 27 as a tailwind

6 other companies' latest entry also says "Advanced".

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 36 companies compared. The sentences above are computed from all 36.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3AdvancedAnnual report

    「Fixed liabilities decreased by ¥379 million, or 25.8%, to ¥1,090 million, mainly due to a decrease in long-term accounts payable included in Other, resulting from payments of transition amounts associated with the transition to a defined-contribution pension plan.」

    Progress in payments of transition amounts associated with the transition from a defined-benefit plan to a defined-contribution pension plan was reflected as a decrease in fixed liabilities through the reduction in long-term accounts payable.
  2. FY2022-Q2AdvancedAnnual report

    「Fixed liabilities decreased by ¥303 million, or 20.6%, to ¥1,167 million, mainly due to a decrease in long-term accounts payable included in Other, resulting from payments of transition amounts associated with the transition to a defined-contribution pension plan.」

    Progress in payments of transition amounts associated with the transition from a defined-benefit plan to a defined-contribution pension plan was reflected in the company's financial position for the second quarter as a decrease in long-term accounts payable.
  3. FY2022-Q1AdvancedAnnual report

    「Fixed liabilities decreased by ¥420 million, or 28.6%, to ¥1,049 million, mainly due to a decrease in long-term accounts payable included in Other, resulting from payments of transition amounts associated with the transition to a defined-contribution pension plan.」

    Progress in payments of transition amounts associated with the transition from a defined-benefit plan to a defined-contribution pension plan was reflected in the company's financial position as a decrease in long-term accounts payable.
  4. FY2021-Q1AdvancedAnnual report

    「Fixed liabilities decreased by ¥477 million, or 24.6%, to ¥1,461 million, mainly due to a decrease in long-term accounts payable included in Other, resulting from payments of transition amounts associated with the transition to a defined-contribution pension plan.」

    Progress in payments of transition amounts associated with the transition from a defined-benefit plan to a defined-contribution pension plan was reflected in the company's financial position for the first quarter as a decrease in long-term accounts payable.
  5. FY2020-Q3RestatedAnnual report

    「Fixed liabilities decreased by ¥718 million, or 26.0%, to ¥2,038 million, mainly due to a decrease in liabilities related to retirement benefits following the transition to a defined-contribution pension plan.」

    The decrease in retirement benefit liabilities following the transition from a defined-benefit plan to a defined-contribution pension plan was also reflected in the company's financial position for the third quarter.
  6. FY2020-Q2RestatedAnnual report

    「Fixed liabilities decreased by ¥582 million, or 21.1%, to ¥2,174 million, mainly due to a decrease in liabilities related to retirement benefits following the transition to a defined-contribution pension plan.」

    The decrease in retirement benefit liabilities following the transition from a defined-benefit plan to a defined-contribution pension plan was also reflected in the company's financial position for the second quarter.
  7. FY2020-Q1AdvancedAnnual report

    「Fixed liabilities decreased by ¥874 million, or 31.7%, to ¥1,882 million, mainly due to a decrease in liabilities related to retirement benefits following the transition to a defined-contribution pension plan.」

    The decrease in retirement benefit liabilities following the transition from a defined-benefit plan to a defined-contribution pension plan was specifically reflected in the company's financial position for the first quarter.
  8. FY2019First statedAnnual report

    「The company previously operated a defined-benefit retirement lump-sum plan, but changed to a defined-contribution pension plan on 1 April 2019.」

    The company has disclosed for the first time that its retirement benefit plan changed from a defined-benefit plan to a defined-contribution pension plan on 1 April 2019.
Moved together

"Balancing Stable Dividends with Retained Earnings and Business Investment" moved the same way as this thread, in the same document, in 4 of its 8 moves.

42222★12345
  1. ★This thread
  2. 1Balancing Stable Dividends with Retained Earnings and Business Investment4×
  3. 2Earnings Base Centered on Overseas Pharmaceutical Sales2×
  4. 3Demand Fluctuation Risk in the Automobile and Electronics Industries2×
  5. 4Risks from China’s economic slowdown and changes in the institutional environment2×
  6. 5Introduction of a Restricted Stock Compensation Plan2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Jcu's next results are scheduled for 2026-11-05. Read the earnings preview
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