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Twinbird (6897) · FactAnnual Impact Finalized

Change in the Amortization Period for Actuarial Differences Related to Retirement Benefits

First written in FY2022-Q3. . Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q3 – FY20222022: 22022
Same theme, other companies
Change in the Amortization Period for Actuarial Differences Related to Retirement BenefitsA theme 21 companies write about · 15 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2026: 1 of 8 companies on the "Worse" side.

5 other companies' latest entry also says "Other".

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 21 companies compared. The sentences above are computed from all 21.
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  1. FY2022Annual Impact FinalizedAnnual report

    「The Company had previously used 15 years, a period within the employees’ average remaining service period, as the amortization period for actuarial differences related to liabilities for retirement benefits. Because the average remaining service period has shortened, the Company changed the amortization period to 10 years from the current consolidated fiscal year. As a result, compared with using the previous amortization period, operating profit, ordinary profit and profit before income taxes for the current consolidated fiscal year decreased by ¥12.859 million.」

    The Company disclosed that changing the amortization period from 15 years to 10 years reduced annual operating profit and other items by ¥12.859 million.
  2. FY2022-Q3First statedAnnual report

    「The Company had previously used 15 years, a period within the employees’ average remaining service period, as the amortization period for actuarial differences related to liabilities for retirement benefits. Because the average remaining service period has shortened, the Company changed the amortization period to 10 years from the first quarter of the current consolidated fiscal year. As a result, compared with using the previous amortization period, operating profit, ordinary profit and profit before income taxes for the cumulative third quarter of the current consolidated fiscal year decreased by ¥9.644 million.」

    The Company disclosed that changing the amortization period for actuarial differences related to retirement benefits from 15 years to 10 years reduced operating profit and other items by ¥9.644 million for the cumulative third quarter.
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Change in the Amortization Period for Actuarial Differences Related to Retirement Benefits | TWINBIRD CORPORATION (6897) | Komori