Fluctuations in Retirement Benefit Obligations and Pension Assets
First written in FY2016. 19 of 22 entries say "Mitigated", first in FY2018. Latest entry: FY2026.
The whole theme swung hardest in 2020: 2 of 14 companies on the "Worse" side.
6 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Net amount of liabilities and assets recognized on the consolidated balance sheet △1,150 △1,973」
The excess of retirement benefit assets increased from ¥1,150 million to ¥1,973 million, further reducing net exposure related to retirement benefits. - 2026-05-12MitigatedRevision to earnings forecasts
「Property, plant and equipment and intangible assets increased by ¥958 million from the end of the previous consolidated fiscal year to ¥8,532 million. This was mainly due to an increase in assets related to retirement benefits.」
Assets related to retirement benefits increased from ¥2,246 million to ¥2,933 million, while liabilities related to retirement benefits decreased from ¥1,096 million to ¥960 million. The net asset surplus increased further. - FY2025MitigatedAnnual report
「Net amount of liabilities and assets recognized on the consolidated balance sheet △1,105 △1,150」
The excess of retirement benefit assets increased from ¥1,105 million to ¥1,150 million, further reducing net exposure related to retirement benefits. - FY2024MitigatedAnnual report
「Net amount of liabilities and assets recognized on the consolidated balance sheet △452 △1,105」
The excess of retirement benefit assets increased from ¥452 million to ¥1,105 million, reducing net exposure related to retirement benefits. - FY2024-Q1MitigatedAnnual report
「Retirement benefit assets 1,889 1,908 Retirement benefit liabilities 1,436 1,382」
Retirement benefit assets increased by ¥19 million, while liabilities decreased by ¥54 million. The excess of assets over liabilities increased from ¥453 million to ¥526 million, reducing net exposure. - FY2023WorsenedAnnual report
「Retirement benefit assets 2,217 1,889 Retirement benefit liabilities 1,558 1,436」
Retirement benefit assets decreased from ¥2,217 million to ¥1,889 million, while liabilities decreased from ¥1,558 million to ¥1,436 million. The excess of assets over liabilities narrowed from ¥659 million to ¥452 million, increasing net exposure from the previous fiscal year. - FY2023-Q3MitigatedAnnual report
「Investments and other assets Retirement benefit assets 2,217 2,290 Non-current liabilities Retirement benefit liabilities 1,558 1,447」
Retirement benefit assets increased from ¥2,217 million to ¥2,290 million, while liabilities decreased from ¥1,558 million to ¥1,447 million. Net exposure related to retirement benefits declined. - FY2023-Q2MitigatedAnnual report
「Retirement benefit assets 2,217 2,268 Retirement benefit liabilities 1,558 1,493」
Retirement benefit assets increased by ¥51 million, while liabilities decreased by ¥65 million. Net exposure related to retirement benefits is lower than at the end of the previous fiscal year. - FY2022MitigatedAnnual report
「The net amount of liabilities and assets recognized on the consolidated balance sheet decreased from negative ¥563 million to negative ¥659 million.」
The excess of retirement benefit assets increased from ¥563 million to ¥659 million, reducing net exposure to retirement benefits. - FY2022-Q3MitigatedAnnual report
「Total assets at the end of the third quarter of the current consolidated accounting period decreased by ¥3,324 million from the end of the previous consolidated fiscal year to ¥22,893 million. This was mainly due to decreases of ¥1,197 million in notes and accounts receivable—trade and contract assets and ¥1,359 million in retirement benefit assets. Total liabilities decreased by ¥3,399 million from the end of the previous consolidated fiscal year to ¥12,521 million. This was mainly due to decreases of ¥851 million in notes and accounts payable—trade and ¥1,514 million in retirement benefit liabilities.」
Retirement benefit assets decreased from ¥3,261 million to ¥1,901 million, while liabilities decreased from ¥2,698 million to ¥1,183 million. The excess of assets over liabilities increased from ¥563 million to ¥718 million, reducing net exposure. - FY2022-Q2MitigatedAnnual report
「Total assets at the end of the second quarter of the current consolidated accounting period decreased by ¥3,167 million from the end of the previous consolidated fiscal year to ¥23,050 million. This was mainly due to decreases of ¥1,130 million in notes and accounts receivable—trade and contract assets and ¥1,380 million in retirement benefit assets. Total liabilities decreased by ¥3,020 million from the end of the previous consolidated fiscal year to ¥12,900 million. This was mainly due to decreases of ¥837 million in notes and accounts payable—trade and ¥1,462 million in retirement benefit liabilities.」
Retirement benefit assets decreased from ¥3,261 million to ¥1,880 million, while liabilities decreased from ¥2,698 million to ¥1,235 million. Net exposure continued to decline. - FY2022-Q1MitigatedAnnual report
「Total assets at the end of the first-quarter consolidated accounting period decreased by ¥3,371 million from the end of the previous consolidated fiscal year to ¥22,845 million. This was mainly because notes and accounts receivable and contract assets decreased by ¥1,835 million, and retirement benefit assets decreased by ¥1,402 million. Total liabilities decreased by ¥2,559 million from the end of the previous consolidated fiscal year to ¥13,362 million. This was mainly because notes and accounts payable decreased by ¥373 million, and retirement benefit liabilities decreased by ¥1,449 million.」
Retirement benefit assets decreased from ¥3,261 million to ¥1,858 million, while liabilities decreased from ¥2,698 million to ¥1,248 million. The net amount of liabilities and assets changed from net assets of ¥563 million at the end of the previous fiscal year to net assets of ¥610 million at the end of the current quarter, slightly reducing net exposure. - FY2021MitigatedAnnual report
「Net amount of liabilities and assets recognized on the consolidated balance sheet 606 △563」
Retirement benefit liabilities decreased from ¥3,259 million to ¥2,698 million, while assets increased from ¥2,653 million to ¥3,261 million. The net amount of liabilities and assets changed from net liabilities of ¥606 million to net assets of ¥563 million, reducing net exposure. - FY2021-Q3MitigatedAnnual report
「Retirement benefit assets 2,653 2,741 Retirement benefit liabilities 3,259 3,150」
Retirement benefit assets increased from ¥2,653 million to ¥2,741 million, while liabilities decreased from ¥3,259 million to ¥3,150 million. The difference between liabilities and assets narrowed from ¥606 million to ¥409 million. - FY2021-Q2MitigatedAnnual report
「Retirement benefit assets 2,653 2,713 Retirement benefit liabilities 3,259 3,177」
Retirement benefit assets increased from ¥2,653 million to ¥2,713 million, while liabilities decreased from ¥3,259 million to ¥3,177 million. The difference between liabilities and assets narrowed from ¥606 million to ¥464 million. - FY2021-Q1MitigatedAnnual report
「Retirement benefit assets increased from ¥2,653 million to ¥2,683 million, while retirement benefit liabilities decreased from ¥3,259 million to ¥3,197 million.」
Retirement benefit assets increased by ¥30 million and liabilities decreased by ¥62 million, narrowing the difference between liabilities and assets from ¥606 million to ¥514 million. Net exposure related to retirement benefits decreased during the quarter. - FY2020MitigatedAnnual report
「The net amount of liabilities and assets recognized on the consolidated balance sheet decreased from ¥801 million to ¥606 million.」
Retirement benefit liabilities decreased from ¥3,430 million to ¥3,259 million, while assets increased from ¥2,628 million to ¥2,653 million, narrowing the net amount of liabilities and assets. - FY2020-Q2MitigatedAnnual report
「Retirement benefit assets 2,628 2,687 Retirement benefit liabilities 3,430 3,401」
Retirement benefit assets increased from ¥2,628 million to ¥2,687 million, while retirement benefit liabilities decreased from ¥3,430 million to ¥3,401 million. The difference between liabilities and assets narrowed. - FY2019MitigatedAnnual report
「Retirement benefit liabilities decreased from ¥3,511 million to ¥3,430 million, while retirement benefit assets changed from ¥2,406 million to ¥2,628 million.」
As retirement benefit liabilities decreased and assets increased, the net amount of liabilities and assets recognized on the consolidated balance sheet decreased from ¥1,104 million to ¥801 million. - FY2018MitigatedAnnual report
「Decrease resulting from the transition to a defined contribution pension plan」
Following the transition of part of the lump-sum retirement benefit plan to a defined contribution pension plan, retirement benefit obligations decreased from ¥10,109 million at the end of the previous fiscal year to ¥8,553 million, while retirement benefit liabilities decreased from ¥5,295 million to ¥3,511 million. - FY2017RestatedAnnual report
「Changes in the market value and investment yields of the corporate group's pension assets, changes in the actuarial assumptions underlying the calculation of future projected retirement benefit obligations, or future changes to pension plans or accounting standards could affect the group's operating performance and financial condition.」
The risk of fluctuations in pension assets and retirement benefit obligations continued to be reported. - FY2016First statedAnnual report
「Changes in the market value and investment yields of the corporate group's pension assets, changes in the actuarial assumptions underlying the calculation of future projected retirement benefit obligations, or future changes to pension plans or accounting standards could affect the group's operating performance and financial condition.」
Retirement benefit liability at the end of the current fiscal year was ¥5,308 million, and retirement benefit assets were ¥1,835 million.