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Raiznext (6379) · RiskMitigatedLatest Earnings (2026-08-07): "Worsened"

Increase in retirement benefit costs

First written in FY2016. 4 of 16 entries say "Mitigated", first in FY2022. Latest entry: 2026-08-07.

16entries
11years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2020OtherFY2023-Q2 – FY2025-H12016: 120162017: 120172018: 020182019: 020192020: 120202021: 020212022: 220222023: 320232024: 320242025: 220252026: 32026
Same theme, other companies
Retirement Benefit Obligation and Pension Asset Investment Environment RiskA theme 49 companies write about · 48 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 2 of 16 companies on the "Worse" side.

2 other companies' latest entry also says "Worsened".

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 49 companies compared. The sentences above are computed from all 49.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-07WorsenedEarnings

    「退職給付に係る負債 2,233 2,396」

    退職給付に係る負債が前連結会計年度末の22億33百万円から第1四半期末の23億96百万円へ増加した。
  2. FY2026MitigatedAnnual report

    「Liabilities related to retirement benefits 2,817 2,233」

    The liability for retirement benefits decreased from ¥2,817 million at the end of the previous fiscal year to ¥2,233 million. Meanwhile, retirement benefit expenses under the defined benefit plan increased from ¥239 million to ¥283 million.
  3. 2026-05-13MitigatedRevision of earnings forecasts

    「Liabilities related to retirement benefits 2,817 2,233」

    Liabilities related to retirement benefits decreased from ¥2,817 million at the end of the previous fiscal year to ¥2,233 million.
  4. FY2026-H1WorsenedAnnual report

    「Liabilities related to retirement benefits 2,817 3,152; Retirement benefit expenses ¥25 million ¥37 million」

    The liability for retirement benefits increased from ¥2,817 million at the end of the previous fiscal year to ¥3,152 million, while retirement benefit expenses increased from ¥25 million in the same period of the previous year to ¥37 million.
  5. FY2025MitigatedAnnual report

    「Liabilities related to retirement benefits 2,949 2,817; Retirement benefit expenses related to defined benefit plans 349 239」

    Liabilities related to retirement benefits decreased from ¥2,949 million at the end of the previous fiscal year to ¥2,817 million, while retirement benefit expenses related to defined benefit plans also decreased from ¥349 million to ¥239 million.
  6. FY2025-H1Increase in liabilities related to retirement benefitsAnnual report

    「Liabilities related to retirement benefits 2,949 3,265」

    Liabilities related to retirement benefits increased from ¥2,949 million at the end of the previous consolidated fiscal year to ¥3,265 million at the end of the six-month period of the current consolidated fiscal year.
  7. FY2024Increase in retirement benefit liabilitiesAnnual report

    「Liabilities related to retirement benefits 2,746 2,949」

    Liabilities related to retirement benefits increased from ¥2,746 million at the end of the previous fiscal year to ¥2,949 million. Meanwhile, retirement benefit expenses decreased from ¥64 million in the previous fiscal year to ¥47 million.
  8. FY2024-Q3Increase in liabilities related to retirement benefitsAnnual report

    「Liabilities related to retirement benefits 2,746 3,285」

    Liabilities related to retirement benefits increased from ¥2,746 million at the end of the previous consolidated fiscal year to ¥3,285 million at the end of the third quarter of the current fiscal year.
  9. FY2024-Q2Increase in liabilities and expenses related to retirement benefitsAnnual report

    「Liabilities related to retirement benefits ¥2,746 million ¥3,110 million; Retirement benefit expenses ¥21 million ¥26 million」

    Liabilities related to retirement benefits increased from ¥2,746 million at the end of the previous consolidated fiscal year to ¥3,110 million, while retirement benefit expenses also increased from ¥21 million in the same period of the previous year to ¥26 million.
  10. FY2024-Q1Increase in liabilities related to retirement benefitsAnnual report

    「Liabilities related to retirement benefits 2,746 2,923」

    Liabilities related to retirement benefits increased from ¥2,746 million at the end of the previous consolidated fiscal year to ¥2,923 million at the end of the first quarter of the current fiscal year.
  11. FY2023-Q3Increase in liabilities related to retirement benefitsAnnual report

    「Liabilities related to retirement benefits 1,909 2,418」

    Liabilities related to retirement benefits increased from ¥1,909 million at the end of March 2022 to ¥2,418 million at the end of December 2022.
  12. FY2023-Q2Increase in liabilities related to retirement benefitsAnnual report

    「Liabilities related to retirement benefits 1,909 2,251」

    Liabilities related to retirement benefits increased from ¥1,909 million at the end of March 2022 to ¥2,251 million at the end of the second quarter of the current fiscal year. Meanwhile, retirement benefit expenses included in selling, general and administrative expenses decreased from ¥49 million in the same period of the previous year to ¥21 million.
  13. FY2022MitigatedAnnual report

    「Liabilities related to retirement benefits decreased from ¥3,598 million to ¥1,909 million.」

    Liabilities related to retirement benefits decreased by ¥1,689 million, while retirement benefit expenses also decreased from ¥762 million in the previous fiscal year to ¥444 million.
  14. FY2020RestatedAnnual report

    「These assumptions include the discount rate, long-term expected rate of return on investments and expected salary increase rate. If actual results differ from the assumptions or the assumptions change, they may affect retirement benefit obligations and expenses in the consolidated financial statements from the following consolidated fiscal year onward.」

    The company continues to describe the risk that retirement benefit obligations and expenses depend on assumptions such as the discount rate, expected rate of return on investments and salary increase rate.
  15. FY2017RestatedAnnual report

    「If the market value of pension assets declines or assumptions used to calculate liabilities related to retirement benefits, such as the expected rate of return on investments and the discount rate, change, this may affect our business performance.」

    The company continues to describe the risk of higher retirement benefit expenses due to fluctuations in the market value of pension assets, the expected rate of return on investments and the discount rate.
  16. FY2016First statedAnnual report

    「If the market value of pension assets declines or assumptions used to calculate liabilities related to retirement benefits, such as the expected rate of return on investments and the discount rate, change, this may affect our business performance.」

    The company identifies fluctuations in the market value of pension assets, the expected rate of return on investments and the discount rate as factors that may cause changes.
Moved together

"Liquidity risk from working capital requirements and financing" moved the same way as this thread, in the same document, in 5 of its 16 moves.

544333★123456
  1. ★This thread
  2. 1Liquidity risk from working capital requirements and financing5×
  3. 2Growing and strengthening the tank business4×
  4. 3Investments in growth strategies and strengthening the management base, FY2016–FY20184×
  5. 4Maintaining and expanding market share in the oil and petrochemical sectors while diversifying the business portfolio3×
  6. 5Expanding orders by strengthening the maintenance business3×
  7. 6Expanding orders by strengthening the engineering business3×

★ 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.

When this could move next
No upcoming earnings preview for Raiznext yet. It last moved in the Earnings of 2026-08-07: "Worsened".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Increase in retirement benefit costs | RAIZNEXT Corporation (6379) | Komori