Komori
Nitchitsu (7021) · RiskRestated

Risk associated with assumptions underlying retirement benefit obligations

First written in FY2016. 28 of 29 entries say "Restated". Latest entry: FY2026-H1.

29entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2026-H12016: 320162017: 320172018: 420182019: 420192020: 320202021: 320212022: 320222023: 320232024: 220242025: 12025
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 228 companies write about · 228 as a headwind · 0 as a tailwind

107 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 228 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  2. FY2025-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  3. FY2024-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  4. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  5. FY2024-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  6. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  7. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  8. FY2023-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  9. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  10. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  11. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  12. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No new developments or material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  13. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  14. FY2021-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  15. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  16. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  17. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  18. FY2019RestatedAnnual report

    「A decline in the discount rate or other changes in the assumptions may affect the group's business results and financial position. Changes to the retirement benefit plan may also result in unrecognized past service costs.」

    The risks associated with assumptions underlying retirement benefits and changes to the plan remain.
  19. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  20. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  21. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  22. FY2018RestatedAnnual report

    「A decline in the discount rate or other changes in the assumptions may affect the group's business results and financial position. Changes to the retirement benefit plan may also result in unrecognized past service costs.」

    The risks associated with assumptions underlying retirement benefits and changes to the plan continue, and the discount rate is stated to be 0.4%.
  23. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  24. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  25. FY2017RestatedAnnual report

    「A decline in the discount rate or other changes in the assumptions may affect the group's business results and financial position. Changes to the retirement benefit plan may also result in unrecognized past service costs.」

    In addition to the risk associated with assumptions underlying retirement benefit obligations, the possibility of unrecognized past service costs resulting from changes to the plan is disclosed. The discount rate is 0.4%.
  26. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  27. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  28. FY2017-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No material changes were identified regarding the risk associated with assumptions underlying retirement benefit obligations.
  29. FY2016First statedAnnual report

    「The Company's group calculates employee retirement benefit expenses and obligations based on actuarial assumptions, including the discount rate. A decline in the discount rate or other changes in these assumptions may affect the group's business results and financial position.」

    Actuarial assumptions, including the discount rate, and changes to the retirement benefit plan are identified as risks.
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Nitchitsu's next results are scheduled for 2026-11-13. Read the earnings preview
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