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A&A Material (5391) · InitiativeAdvanced

Transition from a defined benefit corporate pension plan to a defined contribution pension plan

First written in FY2024. 2 of 3 entries say "Advanced", first in FY2025. Latest entry: FY2026.

3entries
3years
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2024AdvancedFY2025 – FY20262024: 120242025: 120252026: 12026
Same theme, other companies
Transition from a Defined-Benefit Corporate Pension Plan to a Defined-Contribution PlanA theme 113 companies write about · 10 as a headwind · 83 as a tailwind

13 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 113 companies compared. The sentences above are computed from all 113.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「The amount transferred from the defined-benefit corporate pension plan to the defined-contribution pension plan effective 1 April 2023 was ¥2,430 million, to be paid over the four years following the plan transition. At the end of the consolidated fiscal year, the untransferred amount was ¥43 million, recorded under accounts payable and other current liabilities.」

    The untransferred amount associated with the change from the defined-benefit corporate pension plan to the defined-contribution pension plan decreased from ¥89 million in the previous fiscal year to ¥43 million, indicating further progress in the asset transfer.
  2. FY2025AdvancedAnnual report

    「The amount transferred from the defined-benefit corporate pension plan to the defined-contribution pension plan effective 1 April 2023 was ¥2,430 million, to be paid over the four years following the plan transition. At the end of the consolidated fiscal year, the untransferred amount was ¥89 million, which was recorded under accounts payable and other current liabilities and long-term accounts payable and other non-current liabilities.」

    Following the change from the defined-benefit corporate pension plan to the defined-contribution pension plan, the company disclosed that the ¥2,430 million asset transfer would be made over four years and that the untransferred amount at the fiscal year-end was ¥89 million.
  3. FY2024First statedAnnual report

    「The company changed its retirement benefit plan from a defined-benefit corporate pension plan to a defined-contribution pension plan effective 1 April 2023.」

    The company disclosed that it changed from a defined-benefit corporate pension plan to a defined-contribution pension plan effective 1 April 2023.
Moved together

"Expanding Sales of High-Performance Products Centered on Decorative Boards" moved the same way as this thread, in the same document, in 2 of its 3 moves.

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  1. ★This thread
  2. 1Expanding Sales of High-Performance Products Centered on Decorative Boards2×
  3. 2Expanding Business Scale through Strategic M&A2×
  4. 3Strategic Research and Development to Drive Future Growth and the Launch of Products and Services2×
  5. 4Decline in Shipbuilding Industry Orders and Vessels Under Construction and Weak Demand for Marine Thermal Insulation Materials2×
  6. 5Rising demand for energy-saving and carbon-neutral equipment investment2×

★ 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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