Defined Benefit Plans and Pension Asset Management
First written in FY2016. 13 of 18 entries say "Mitigated", first in FY2021-Q2. Latest entry: FY2026.
Sakura Rubber moved to the "Worse" side of this theme in 2018, 2 years before the typical company in this theme (2020).
The whole theme swung hardest in 2025: 5 of 40 companies on the "Worse" side.
23 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Liability for retirement benefits 329,596 135,015」
The liability for retirement benefits decreased sharply from ¥329.596 million at the end of the previous consolidated fiscal year to ¥135.015 million. - 2026-05-15MitigatedResults
「Liability for retirement benefits 329,596 135,015」
退職給付に係る負債が329,596千円から135,015千円へ減少している。 - FY2026-H1WorsenedAnnual report
「Liability for retirement benefits 329,596 329,878」
The liability for retirement benefits increased slightly from ¥329.596 million at the end of the previous consolidated fiscal year to ¥329.878 million at the end of the interim period of the current fiscal year. - FY2025-H1MitigatedAnnual report
「Liability for retirement benefits 334,582 329,476」
The liability for retirement benefits decreased from ¥334.582 million at the end of the previous consolidated fiscal year to ¥329.476 million at the end of the interim period of the current fiscal year. - FY2024MitigatedAnnual report
「Liability for retirement benefits 560,671 334,582」
The liability for retirement benefits decreased sharply from ¥560.671 million to ¥334.582 million. - FY2024-Q3MitigatedAnnual report
「Liability for retirement benefits 560,671 560,243」
The liability for retirement benefits decreased slightly from ¥560.671 million at the end of the previous consolidated fiscal year to ¥560.243 million at the end of the third quarter of the current fiscal year. - FY2024-Q2MitigatedAnnual report
「Liability for retirement benefits 560,671 559,294」
The liability for retirement benefits decreased from ¥560.671 million at the end of the previous consolidated fiscal year to ¥559.294 million at the end of the second quarter of the current fiscal year. - FY2023WorsenedAnnual report
「Liability for retirement benefits 553,619 560,671」
The liability for retirement benefits increased from ¥553.619 million at the end of the previous consolidated fiscal year to ¥560.671 million, with the balance expanding again. - FY2022MitigatedAnnual report
「Liability for retirement benefits 571,001 553,619」
The liability for retirement benefits decreased from ¥571.001 million at the end of the previous consolidated fiscal year to ¥553.619 million, further reducing the balance of the obligation. - FY2022-Q3MitigatedAnnual report
「Liability for retirement benefits 571,001 562,299」
The liability for retirement benefits decreased from ¥571.001 million at the end of the previous consolidated fiscal year to ¥562.299 million at the end of the third quarter of the current fiscal year. - FY2022-Q2MitigatedAnnual report
「Liability for retirement benefits 571,001 557,963」
The liability for retirement benefits decreased from ¥571.001 million at the end of the previous consolidated fiscal year to ¥557.963 million at the end of the second quarter of the current fiscal year. - FY2022-Q1MitigatedAnnual report
「Liability for retirement benefits 571,001 561,387」
The liability for retirement benefits decreased from ¥571.001 million at the end of the previous consolidated fiscal year to ¥561.387 million at the end of the first quarter of the current fiscal year. - FY2021MitigatedAnnual report
「Non-current liabilities totaled ¥2,605 million, a decrease of ¥135 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥161 million decrease in the liability for retirement benefits.」
The liability for retirement benefits decreased from ¥732 million to ¥571 million, reversing the increase through the previous fiscal year and reducing the balance. - FY2021-Q3MitigatedAnnual report
「Liability for retirement benefits 732,688 708,736」
The liability for retirement benefits decreased from ¥732.688 million at the end of the previous consolidated fiscal year to ¥708.736 million at the end of the third quarter of the current fiscal year. - FY2021-Q2MitigatedAnnual report
「Liability for retirement benefits 732,688 713,197」
The liability for retirement benefits decreased from ¥732.688 million at the end of the previous consolidated fiscal year to ¥713.197 million at the end of the second quarter of the current fiscal year. - FY2019WorsenedAnnual report
「This resulted from an increase in the liabilities that must be recognized due to the lower discount rate, weaker conditions for pension asset management and higher personnel costs, among other factors.」
The liability for retirement benefits increased from ¥598 million to ¥719 million, with the lower discount rate and weaker conditions for pension asset management cited as factors behind the increase in liabilities. - FY2018WorsenedAnnual report
「As the company primarily operates defined-benefit corporate pension plans, a sharp deterioration in pension asset investment performance or changes in employees' working environment could affect its operating results and financial position.」
The liability for retirement benefits increased from ¥536.592 million in the previous fiscal year to ¥598.386 million, while the discount rate declined from 0.31% to 0.24%. - FY2016First statedAnnual report
「As the company primarily operates defined-benefit corporate pension plans, a sharp deterioration in pension asset investment performance or changes in employees' working environment could affect its operating results and financial position.」
The company cites the effects of pension asset management under defined-benefit plans and changes in the working environment.