Komori
Hamai Industries Ltd (6497) · PolicyRestated

Revising retirement benefit plans following the extension of the retirement age

First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023.

4entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20232023: 320232024: 12024
Same theme, other companies
Revision of retirement benefit plans following the extension of the retirement ageA theme 14 companies write about · 1 as a headwind · 11 as a tailwind

The whole theme swung hardest in 2023: 1 of 6 companies on the "Worse" side.

4 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.
Full recordFilings, disclosures and news, newest first
  1. FY2023RestatedAnnual report

    「In March 2023, the Company revised its retirement benefit regulations and related rules, with 1 April 2023 as the effective date, and revised its defined-benefit pension plan and retirement lump-sum plan in connection with extending the mandatory retirement age from 60 to 65. The revision increased retirement benefit obligations by ¥95 million, which was recorded as retirement benefit expenses under extraordinary losses.」

    For the full fiscal year, the Company also confirms the revision extending the mandatory retirement age from 60 to 65, the related ¥95 million increase in retirement benefit obligations, and the recording of extraordinary losses.
  2. FY2023-Q3RestatedAnnual report

    「In March 2023, the Company revised its retirement benefit regulations and related rules, with 1 April 2023 as the effective date, and revised its defined-benefit pension plan and retirement lump-sum plan in connection with extending the mandatory retirement age from 60 to 65. The revision increased retirement benefit obligations by ¥95 million, which was recorded as retirement benefit expenses under extraordinary losses.」

    The Company continues to disclose the revision extending the mandatory retirement age from 60 to 65, the related revision of its retirement benefit plans, and the ¥95 million increase in retirement benefit obligations arising from the revision.
  3. FY2023-Q2RestatedAnnual report

    「In March 2023, the Company revised its retirement benefit regulations and related rules, with 1 April 2023 as the effective date, and revised its defined-benefit pension plan and retirement lump-sum plan in connection with extending the mandatory retirement age from 60 to 65.」

    The Company continues to disclose the revision extending the mandatory retirement age from 60 to 65 and the related revision of its retirement benefit plans. The ¥95 million increase in retirement benefit obligations arising from the revision also continues to be confirmed.
  4. FY2023-Q1First statedAnnual report

    「In March 2023, the Company revised its retirement benefit regulations and related rules, with 1 April 2023 as the effective date, and revised its defined-benefit pension plan and retirement lump-sum plan in connection with extending the mandatory retirement age from 60 to 65. The revision increased retirement benefit obligations by ¥95 million, which was recorded as retirement benefit expenses under extraordinary losses.」

    The Company revised its defined-benefit pension plan and retirement lump-sum plan to extend the mandatory retirement age from 60 to 65. Retirement benefit obligations of ¥95 million arising from the revision were recorded as extraordinary losses.
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