Change to One-Time Recognition of Actuarial Gains and Losses Related to Retirement Benefits
First written in FY2023-Q1. 2 of 7 entries say "Restated". Latest entry: 2026-07-31.
0 other companies' latest entry also says "Other".
- 2026-07-31OtherEarnings
「This was mainly because an actuarial difference of ¥43 million related to prepaid pension costs, an unfavorable difference, was recognized in full in the first quarter of the previous fiscal year, while an actuarial difference of ¥31 million, a favorable difference, was recognized in full in the first quarter of the current fiscal year, resulting in a total decrease of ¥75 million.」
The actuarial difference recognized in full in the first quarter changed from an unfavorable difference in the previous fiscal year to a favorable difference in the current fiscal year. - FY2026Increase in expenses due to unfavourable actuarial differencesAnnual report
「Amount of actuarial differences recognized as expense △127,476 43,338」「Retirement benefit expense related to the defined benefit plan △154,802 15,903」
Although the company continues to recognize actuarial differences in a single payment, the expense recognition changed from a decrease in expenses due to favorable differences in the previous fiscal year to the recognition of ¥43.338 million in expense due to unfavorable differences in the fiscal year, resulting in retirement benefit expense related to the defined benefit plan of ¥15.903 million. - FY2025Decrease in expenses due to actuarial differencesAnnual report
「Retirement benefit expense related to the defined benefit plan 13,984 △154,802」
As a result of the one-time recognition of actuarial differences, retirement benefit expense related to the defined benefit plan was negative ¥154.802 million for the fiscal year, and prepaid pension costs increased. - FY2025-H1Decrease in expenses due to actuarial differencesAnnual report
「Selling, general and administrative expenses amounted to ¥943 million, down 13.7% year on year, due to the one-time recognition of a favorable actuarial difference of ¥127 million on prepaid pension costs.」
As a result of the one-time recognition of a favorable actuarial difference of ¥127 million on prepaid pension costs in connection with the partial transfer of the defined benefit pension plan, selling, general and administrative expenses decreased 13.7% year on year. - FY2023-Q3RestatedAnnual report
「Actuarial differences in the accounting treatment of retirement benefits had previously been amortised over 10 years, a specified period within employees' average remaining service period, beginning in the fiscal year following the year in which they arose. However, following the change of part of the defined benefit corporate pension plan to a defined contribution pension plan during the previous fiscal year, only retired former employees remained in the defined benefit corporate pension plan, eliminating the average remaining service period. Accordingly, from the first quarter accounting period, the Company changed to a method of processing the differences in full at once. As a result of this change, compared with the previous method, operating income and ordinary income for the third quarter cumulative period each decreased by ¥13.968 million, while profit before income taxes for the quarter increased by ¥51.313 million.」
Following the partial transfer of the defined benefit pension plan, the Company continues to apply the method of processing actuarial differences in full at once from the first quarter. For the third quarter cumulative period, compared with the previous method, operating income and ordinary income each decreased by ¥13.968 million, while profit before income taxes increased by ¥51.313 million. - FY2023-Q2RestatedAnnual report
「Actuarial differences in the accounting treatment of retirement benefits had previously been amortised over 10 years, a specified period within employees' average remaining service period, beginning in the fiscal year following the year in which they arose. However, following the change of part of the defined benefit corporate pension plan to a defined contribution pension plan during the previous fiscal year, only retired former employees remained in the defined benefit corporate pension plan, eliminating the average remaining service period. Accordingly, from the first quarter accounting period, the Company changed to a method of processing the differences in full at once. As a result of this change, compared with the previous method, operating income and ordinary income for the second quarter cumulative period each decreased by ¥12.060 million, while profit before income taxes for the quarter increased by ¥53.221 million.」
The Company continues to apply the accounting method of processing actuarial differences in full at once from the first quarter. For the second quarter cumulative period, compared with the previous method, operating income and ordinary income each decreased by ¥12.060 million, while profit before income taxes increased by ¥53.221 million. - FY2023-Q1First statedAnnual report
「Actuarial differences in the accounting treatment of retirement benefits had previously been amortised over 10 years, a specified period within employees' average remaining service period, beginning in the fiscal year following the year in which they arose. However, following the change of part of the defined benefit corporate pension plan to a defined contribution pension plan during the previous fiscal year, only retired former employees remained in the defined benefit corporate pension plan, eliminating the average remaining service period. Accordingly, from the first quarter accounting period, the Company changed to a method of processing the differences in full at once. As a result of this change, compared with the previous method, operating income and ordinary income for the first quarter cumulative period each decreased by ¥10.151 million, while profit before income taxes for the quarter increased by ¥55.130 million.」
The Company changed from the previous method of amortising actuarial differences over 10 years beginning in the following fiscal year to one-time treatment from the first quarter, following the partial transfer of the defined benefit pension plan. Compared with the previous method, operating income and ordinary income each decreased by ¥10.151 million, while profit before income taxes for the quarter increased by ¥55.130 million.