Komori
Chugokukogyo (5974) · RiskIncrease in liability for retirement benefits

Fluctuations in Retirement Benefit Obligations and Actuarial Assumptions

First written in FY2016. 19 of 31 entries say "Restated". Latest entry: FY2026.

31entries
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ProgressHeldSoftenedWorseRestatedFY2016 – FY2018-Q3RestatedFY2019-Q1 – FY2025-H12016: 220162017: 420172018: 420182019: 420192020: 220202021: 420212022: 220222023: 420232024: 220242025: 220252026: 12026
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 225 companies write about · 225 as a headwind · 0 as a tailwind

27 other companies' latest entry also says "Other".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 224 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026Increase in liability for retirement benefitsAnnual report

    「Liability for retirement benefits 1,404 1,469」

    The liability for retirement benefits increased by ¥65 million, from ¥1,404 million at the end of the previous consolidated fiscal year to ¥1,469 million. The amount recognized as an expense for actuarial differences changed from negative ¥114 million in the previous fiscal year to negative ¥1 million in the current fiscal year.
  2. FY2026-H1Increase in liability for retirement benefitsAnnual report

    「Liability for retirement benefits 1,404 1,451」

    The liability for retirement benefits increased by ¥47 million, from ¥1,404 million at the end of the previous consolidated fiscal year to ¥1,451 million at the end of the current interim consolidated accounting period.
  3. FY2025MitigatedAnnual report

    「Liability for retirement benefits 1,466 1,404」

    The liability for retirement benefits decreased from ¥1,466 million at the end of the previous consolidated fiscal year to ¥1,404 million. The amount recognized as an expense for actuarial differences also changed from ¥7 million in the previous fiscal year to negative ¥114 million in the current fiscal year.
  4. FY2025-H1Increase in liability for retirement benefitsAnnual report

    「Liability for retirement benefits 1,466 1,498」

    The liability for retirement benefits increased by ¥32 million, from ¥1,466 million at the end of the previous consolidated fiscal year to ¥1,498 million at the end of the current interim consolidated accounting period.
  5. FY2024-Q3Increase in liability for retirement benefitsAnnual report

    「Liability for retirement benefits 1,431 1,479」

    The liability for retirement benefits increased by ¥48 million, from ¥1,431 million at the end of the previous consolidated fiscal year to ¥1,479 million at the end of the third quarter.
  6. FY2024-Q2Increase in liability for retirement benefitsAnnual report

    「Liability for retirement benefits 1,431 1,463」

    The liability for retirement benefits increased by ¥32 million, from ¥1,431 million at the end of the previous consolidated fiscal year to ¥1,463 million at the end of the second quarter.
  7. FY2024-Q1Increase in liability for retirement benefitsAnnual report

    「Liability for retirement benefits 1,431 1,446」

    The liability for retirement benefits increased by ¥15 million, from ¥1,431 million at the end of the previous consolidated fiscal year to ¥1,446 million at the end of the first quarter.
  8. FY2023Increase in liability for retirement benefitsAnnual report

    「Liability for retirement benefits 1,407 1,431」

    The liability for retirement benefits increased by ¥24 million, from ¥1,407 million at the end of the previous consolidated fiscal year to ¥1,431 million at the end of the current consolidated fiscal year.
  9. FY2023-Q3Increase in liability for retirement benefitsAnnual report

    「Liabilities related to retirement benefits 1,407 1,446」

    The liability for retirement benefits increased by ¥39 million, from ¥1,407 million at the end of the previous consolidated fiscal year to ¥1,446 million at the end of the third quarter.
  10. FY2023-Q1Increase in liability for retirement benefitsAnnual report

    「Liabilities related to retirement benefits 1,407 1,428」

    Liabilities related to retirement benefits increased by ¥21 million, from ¥1,407 million at the end of the previous consolidated fiscal year to ¥1,428 million at the end of the first quarter under review.
  11. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no occurrences of matters relating to the business situation, accounting position or other matters described in this quarterly report that could have a material impact on investment decisions, and no significant changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  12. FY2022-Q2RestatedAnnual report

    「During the first 2 quarters of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  13. FY2022-Q1RestatedAnnual report

    「During the first quarter of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  14. FY2021RestatedAnnual report

    「Fluctuations in actuarial assumptions and investment returns may affect the operating results and financial position of our Group.」

    The risk of fluctuations in the actuarial assumptions and investment returns used to calculate retirement benefits is reiterated. Liabilities related to retirement benefits were ¥1,411 million, up ¥90 million from the previous fiscal year.
  15. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no occurrences of matters relating to the business situation, accounting position or other matters described in this quarterly report that could have a material impact on investment decisions, and no significant changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of fluctuations in retirement benefit obligations and actuarial assumptions.
  16. FY2021-Q1RestatedAnnual report

    「During the first quarter of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  17. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no occurrences of matters relating to the business situation, accounting position or other matters described in this quarterly report that could have a material impact on investment decisions, and no significant changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  18. FY2020-Q2RestatedAnnual report

    「During the first 2 quarters of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  19. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  20. FY2019RestatedAnnual report

    「The assumptions, including actuarial assumptions, used to calculate retirement benefit expenses and obligations for employees of our Group are established at the beginning of the fiscal year. If the assumptions differ from those expected at the beginning of the fiscal year, the resulting amounts are recognized in expenses and liabilities for the fiscal year. Fluctuations in actuarial assumptions and investment returns may affect the operating results and financial position of our Group.」

    The risk of fluctuations in the actuarial assumptions and investment returns used to calculate retirement benefits is reiterated.
  21. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no occurrences of matters relating to the business situation, accounting position or other matters described in this quarterly report that could have a material impact on investment decisions, and no significant changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  22. FY2019-Q2RestatedAnnual report

    「During the first 2 quarters of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  23. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  24. FY2018MaterialisedAnnual report

    「In terms of profit, despite efforts to reduce various costs, operating profit was ¥83 million, down ¥214 million year on year, ordinary profit was ¥119 million, down ¥202 million, and net income attributable to owners of the parent was ¥92 million, down ¥203 million, due to the decline in net sales, higher steel prices, and the expense recognition of actuarial differences resulting from changes in the actuarial assumptions used to calculate retirement benefit obligations, among other factors.」

    The expense recognition of actuarial differences resulting from changes in the actuarial assumptions used to calculate retirement benefit obligations actually occurred as a factor reducing profit for the fiscal year.
  25. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no occurrences of matters relating to the business situation, accounting position or other matters described in this quarterly report that could have a material impact on investment decisions, and no significant changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  26. FY2018-Q2RestatedAnnual report

    「During the first 2 quarters of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  27. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no occurrences of matters relating to the business situation, financial position or other matters described in this quarterly report that could materially affect investment decisions, nor were there any material changes to the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  28. FY2017RestatedAnnual report

    「Fluctuations in actuarial assumptions and investment returns may affect the operating results and financial position of our Group.」

    The risk of fluctuations in the assumptions used to calculate retirement benefit obligations and in investment returns is reiterated. Liabilities related to retirement benefits increased by ¥87 million from the previous fiscal year.
  29. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no occurrences of matters relating to the business situation, accounting position or other matters described in this quarterly report that could have a material impact on investment decisions, and no significant changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  30. FY2017-Q2RestatedAnnual report

    「During the first 2 quarters of the current fiscal year, there were no new events among the matters relating to the business and accounting conditions described in this quarterly report that could have a material impact on investors' decisions, nor any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The risk of fluctuations in retirement benefit obligations and actuarial assumptions is treated as having undergone no material change.
  31. FY2016First statedAnnual report

    「Fluctuations in actuarial assumptions and deterioration in investment returns may affect the operating results and financial position of our Group.」

    During the fiscal year, actuarial differences resulting from a change in the discount rate were recognized as a one-time expense, and their impact on operating profit was disclosed.
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