Increase in Retirement Benefit Obligation Due to Revision of Retirement Benefit Plan
First written in FY2017. 1 of 20 entries say "Restated". Latest entry: FY2027-H1.
1 other company's latest entry also says "Other".
- FY2027-H1Provision for retirement benefits increased from 116,442 thousand yen to 139,032 thousand yenAnnual report
「The main factors were increases of ¥79 million in accounts payable, ¥22 million in the retirement benefit liability and ¥80 million in deferred tax liabilities included in other non-current liabilities, among others.」
At the end of the interim accounting period, the retirement benefit liability was ¥139.032 million, an increase of more than ¥22 million from ¥116.442 million at the end of the previous fiscal year. - FY2026-H1Retirement benefit liability increased from ¥119.214 million to ¥137.381 millionAnnual report
「Retirement benefit liability 119,214 137,381」
At the end of the interim accounting period, the retirement benefit liability was ¥137.381 million, an increase of ¥18.166 million from ¥119.214 million at the end of the previous fiscal year. - FY2025Retirement benefit liability decreased from ¥123.290 million to ¥119.214 millionAnnual report
「Opening balance of retirement benefit liability ¥123.290 million Retirement benefit expense ¥33.131 million Retirement benefit payments △¥20.554 million Contributions to the plan △¥16.652 million Closing balance of retirement benefit liability ¥119.214 million」
No new loss on revision of the retirement benefit plan was recognized, and the retirement benefit payments and contributions to the plan exceeded retirement benefit expense, resulting in a lower closing liability balance than at the end of the previous fiscal year. - FY2025-H1Retirement benefit liability increased from ¥123.290 million to ¥124.760 millionAnnual report
「Retirement benefit liability 123,290 124,760」
At the end of the interim accounting period, the retirement benefit liability was ¥124.760 million, up from ¥123.290 million at the end of the previous fiscal year. - FY2025-Q1Retirement benefit liability increased from ¥123.290 million to ¥144.668 millionAnnual report
「The main factors were increases of ¥24 million in accounts payable, ¥43 million in the provision for bonuses, ¥21 million in the retirement benefit liability and ¥28 million in deferred tax liabilities included in other non-current liabilities, as well as a ¥66 million decrease in income taxes payable, among others.」
The retirement benefit liability increased by more than ¥21 million, from ¥123.290 million at the end of the previous fiscal year to ¥144.668 million. - FY2024RestatedAnnual report
「Effective 1 November 2023, we revised the retirement benefit plan and changed the method used to calculate the base amount for retirement benefits. As a result, retirement benefit obligations increased by ¥22.477 million. As these retirement benefit obligations constituted prior service costs, we recognized a ¥22.477 million loss on revision of the retirement benefit plan as an extraordinary loss through immediate amortization.」
For the retirement benefit plan revision described in the previous quarter, a ¥22.477 million loss on revision of the retirement benefit plan was recognized for the full year, resulting in an ending retirement benefit liability balance of ¥123.290 million. - FY2024-Q3Retirement benefit obligations increased by ¥22.477 million due to a further revision of the retirement benefit planAnnual report
「Effective 1 November 2023, we revised the retirement benefit plan and changed the method used to calculate the base amount for retirement benefits. As a result, retirement benefit obligations increased by ¥22.477 million. As these retirement benefit obligations constituted prior service costs, we recognized a ¥22.477 million loss on revision of retirement benefits as an extraordinary loss in November 2023 through immediate amortization.」
Effective 1 November 2023, after the filing date, the retirement benefit plan was revised, and the ¥22.477 million increase in retirement benefit obligations was recognized as a loss on revision of retirement benefits. - FY2024-Q2Provision for retirement benefits increased from 108,523 thousand yen to 115,698 thousand yenAnnual report
「Retirement benefit liability 108,523 115,698」
At the end of the second quarter accounting period, the retirement benefit liability was ¥115.698 million, up from ¥108.523 million at the end of the previous fiscal year. - FY2024-Q1Provision for retirement benefits increased from 108,523 thousand yen to 119,049 thousand yenAnnual report
「Provision for retirement benefits 108,523 thousand yen 119,049 thousand yen」
The provision for retirement benefits at the end of the first quarter accounting period was 119,049 thousand yen, an increase from 108,523 thousand yen at the end of the previous fiscal year. - FY2023Provision for retirement benefits increased from 100,732 thousand yen to 108,523 thousand yenAnnual report
「Opening balance of provision for retirement benefits 100,732 thousand yen Retirement benefit expense 36,920 thousand yen Retirement benefits paid △15,728 thousand yen Contributions to the plan △13,401 thousand yen Closing balance of provision for retirement benefits 108,523 thousand yen」
The closing balance of the provision for retirement benefits increased from 100,732 thousand yen at the end of the previous fiscal year to 108,523 thousand yen due to retirement benefit expense and other factors. - FY2023-Q3Provision for retirement benefits increased from 100,732 thousand yen to 118,186 thousand yenAnnual report
「Provision for retirement benefits 100,732 thousand yen 118,186 thousand yen」
The provision for retirement benefits increased from 100,732 thousand yen at the end of the previous fiscal year to 118,186 thousand yen. Meanwhile, it decreased from 120,461 thousand yen at the end of the second quarter. - FY2023-Q2Provision for retirement benefits increased from 100,732 thousand yen to 120,461 thousand yenAnnual report
「Provision for retirement benefits 100,732 thousand yen 120,461 thousand yen」
The provision for retirement benefits increased by 19,729 thousand yen from 100,732 thousand yen at the end of the previous fiscal year to 120,461 thousand yen. - FY2023-Q1Provision for retirement benefits increased from 100,732 thousand yen to 123,748 thousand yenAnnual report
「Provision for retirement benefits 100,732 thousand yen 123,748 thousand yen」
The provision for retirement benefits increased by 23,016 thousand yen from 100,732 thousand yen at the end of the previous fiscal year to 123,748 thousand yen. - FY2022Provision for retirement benefits increased from 81,730 thousand yen to 100,732 thousand yenAnnual report
「Opening balance of provision for retirement benefits 81,730 thousand yen Retirement benefit expense 32,960 thousand yen Retirement benefits paid － thousand yen Contributions to the plan △13,958 thousand yen Closing balance of provision for retirement benefits 100,732 thousand yen」
The closing balance of the provision for retirement benefits increased from 81,730 thousand yen at the end of the previous fiscal year to 100,732 thousand yen due to retirement benefit expense and other factors. - FY2022-Q3Provision for retirement benefits decreased from 103,166 thousand yen to 102,091 thousand yenAnnual report
「Provision for retirement benefits 81,730 thousand yen 102,091 thousand yen」
The provision for retirement benefits increased from 81,730 thousand yen at the end of the previous fiscal year to 102,091 thousand yen, while decreasing from 103,166 thousand yen in the previous quarterly disclosure. - FY2022-Q2Provision for retirement benefits increased from 81,730 thousand yen to 103,166 thousand yenAnnual report
「Provision for retirement benefits 81,730 thousand yen 103,166 thousand yen」
The provision for retirement benefits increased from 81,730 thousand yen at the end of the previous fiscal year to 103,166 thousand yen. It decreased from 104,625 thousand yen in the previous disclosure. - FY2022-Q1Provision for retirement benefits increased from 81,730 thousand yen to 104,625 thousand yenAnnual report
「Provision for retirement benefits 81,730 thousand yen 104,625 thousand yen」
The balance of the provision for retirement benefits increased by 22,895 thousand yen from 81,730 thousand yen at the end of the previous fiscal year to 104,625 thousand yen. - FY2021Provision for retirement benefits increased from 68,497 thousand yen to 81,730 thousand yenAnnual report
「Opening balance of provision for retirement benefits 68,497 thousand yen Retirement benefit expense 31,405 thousand yen Retirement benefits paid △4,863 thousand yen Contributions to the plan △13,309 thousand yen Closing balance of provision for retirement benefits 81,730 thousand yen」
No loss on the further revision of the retirement benefit plan was incurred during the fiscal year, but the balance of the provision for retirement benefits increased by 13,233 thousand yen from the end of the previous fiscal year due to retirement benefit expense and other factors. - FY2020Increase of 14,918 thousand yen in retirement benefit obligations due to a further revision of the retirement benefit planAnnual report
「Effective 1 November 2019, the company revised its retirement benefit plan and changed the method used to calculate the base amount for retirement benefits. As a result, retirement benefit obligations increased by 14,918 thousand yen.」
The company further revised its retirement benefit plan and recorded the 14,918 thousand yen increase in retirement benefit obligations as a loss on revision of the retirement benefit plan under extraordinary losses. - FY2017First statedAnnual report
「Effective 1 November 2016, the company revised its retirement benefit plan and changed the method used to calculate the base amount for retirement benefits. As a result, retirement benefit obligations increased by 27,438 thousand yen.」
The company revised its retirement benefit plan, resulting in a 27,438 thousand yen increase in retirement benefit obligations, and recorded the same amount as a loss on revision of the retirement benefit plan under extraordinary losses.