Komori
Aida Engineering (6118) · RiskRestated

Risk of changes in assumptions for retirement benefit obligations and expenses

First written in FY2017. 18 of 19 entries say "Restated". Latest entry: FY2024-Q3.

19entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2024-Q32017: 120172018: 320182019: 320192020: 320202021: 320212022: 220222023: 320232024: 1
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 183 companies write about · 183 as a headwind · 0 as a tailwind

96 other companies' latest entry also says "Restated".

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 183 companies compared. The sentences above are computed from all 183.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  2. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  3. FY2024-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  4. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  5. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  6. FY2023-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  7. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  8. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  9. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business and other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure continues to state that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  10. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business and other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  11. FY2021-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  12. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business and other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  13. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business and other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  14. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  15. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business and other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  16. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no newly arising business and other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  17. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  18. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no newly arising business or other risks, such as abnormal changes in financial position, operating results or cash flows. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    It is stated that there have been no new developments or material changes regarding the risk of changes in assumptions underlying retirement benefit obligations and expenses.
  19. FY2017First statedAnnual report

    「If actual results differ from the assumptions, or if the assumptions change, the effects will be amortized over future accounting periods. This may affect expenses recognized and liabilities recorded in future accounting periods and could have a material impact on the Group’s operating performance and financial position.」

    Under business and other risks, the impact of differences between actuarial assumptions, such as discount rates, and actual results on retirement benefit expenses and obligations was described separately for the first time.
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