Komori
Kaji Technology (6391) · RiskDropped

Defined Benefit Obligation and Actuarial Assumption Risk

First written in FY2016. 14 of 16 entries say "Restated". Latest entry: FY2022.

16entries
7years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20222016: 320162017: 320172018: 420182019: 220192020: 120202021: 120212022: 22022
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 215 companies write about · 215 as a headwind · 0 as a tailwind

3 other companies' latest entry also says "Dropped".

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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 213 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022DroppedAnnual report

    「The following are the major risks among matters related to the company's business conditions, financial affairs and other matters that management recognizes could have a material impact on its financial position, operating results and cash flows.」

    The list of major risks for the current fiscal year contains no separate disclosure of risks related to retirement benefit obligations and actuarial assumptions.
  2. FY2022-Q3RestatedAnnual report

    「During the cumulative period of the third quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes in its major risks, including the risk related to retirement benefit obligations and actuarial assumptions.
  3. FY2022-Q2RestatedAnnual report

    「During the cumulative period of the second quarter, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the company's financial position, operating results or cash flows, among matters concerning the business and accounting conditions described in this quarterly report, nor were there any material changes to the section entitled "Business and Other Risks" in the annual securities report for the previous fiscal year.」

    The company states that there have been no material changes in its major risks and indicates no new developments in the risk related to retirement benefit obligations and actuarial assumptions.
  4. FY2020-Q3RestatedAnnual report

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

    The company states that there have been no material changes in its business and other risks, including the risk related to retirement benefit obligations and actuarial assumptions.
  5. FY2019RestatedAnnual report

    「If actual results differ from assumptions established in actuarial calculations, such as the discount rate and the expected rate of return on pension assets, this could affect the company's operating results and financial condition.」

    The company continues to disclose the risk of divergence between actuarial assumptions and actual results related to retirement benefit obligations.
  6. FY2019-Q3RestatedAnnual report

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

    The company states that there have been no material changes in its business and other risks, including the risk related to retirement benefit obligations and actuarial assumptions.
  7. FY2019-Q2RestatedAnnual report

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

    The company states that there have been no material changes in its business and other risks, including the risk related to retirement benefit obligations and actuarial assumptions.
  8. FY2019-Q1RestatedAnnual report

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

    The company states that there have been no material changes in its business and other risks, including the risk related to retirement benefit obligations and actuarial assumptions.
  9. FY2018RestatedAnnual report

    「If actual results differ from assumptions established in actuarial calculations, such as the discount rate and the expected rate of return on pension assets, this could affect the company's operating results and financial condition.」

    The company continues to disclose the risk of divergence between actuarial assumptions and actual results related to retirement benefit obligations.
  10. FY2018-Q3RestatedAnnual report

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

    The company states that there have been no material changes in its business and other risks, including the risk related to retirement benefit obligations and actuarial assumptions.
  11. FY2018-Q2RestatedAnnual report

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

    The company states that there have been no material changes in the risk related to retirement benefit obligations and actuarial assumptions.
  12. FY2017RestatedAnnual report

    「If actual results differ from assumptions established in actuarial calculations, such as the discount rate and the expected rate of return on pension assets, this could affect the company's operating results and financial condition.」

    The company continues to disclose the risk of divergence between actuarial assumptions and actual results related to retirement benefit obligations.
  13. FY2017-Q3RestatedAnnual report

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

    The company states that there have been no material changes in the risk related to retirement benefit obligations and actuarial assumptions.
  14. FY2017-Q2RestatedAnnual report

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

    The company states that there have been no material changes in the risk related to retirement benefit obligations and actuarial assumptions.
  15. FY2017-Q1RestatedAnnual report

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

    The company states that there have been no material changes in the risk related to retirement benefit obligations and actuarial assumptions.
  16. FY2016First statedAnnual report

    「If actual results differ from assumptions established in actuarial calculations, such as the discount rate and the expected rate of return on pension assets, this could affect the company's operating results and financial condition.」

    The company identifies as a risk any divergence between assumptions and actual results, including the discount rate and the expected rate of return on pension assets.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Kaji Technology yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.