Change to the standard method for calculating retirement benefit obligations due to an increase in employees
First written in FY2026-H1. 4 of 7 entries say "Achieved", first in 2026-03-13. Latest entry: FY2026.
The whole theme swung hardest in 2019: 1 of 7 companies on the "Worse" side.
3 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「同一の退職給付に含められる従業員が300人を超えたため、当連結会計年度より退職給付債務の計算方法を簡便法から原則法に変更しております。」
従業員数が300人を超えたことを契機とする退職給付債務の計算方法変更を通期で確認している。変更に伴い期首負債が67,141千円増加した。 - FY2026-H1First statedAnnual report
「Although the Company had previously used the simplified method to calculate retirement benefit obligations, it changed to the standard method from the beginning of the interim consolidated accounting period because the number of covered employees had increased to more than 300. As a result, the liability for retirement benefits at the beginning of the interim period increased by ¥67.141 million, while operating profit, ordinary profit and interim profit before income taxes each decreased by ¥67.141 million.」
After the number of employees exceeded 300, the Company changed the calculation method for retirement benefit obligations from the simplified method to the standard method, resulting in a ¥67.141 million increase in the opening liability and corresponding decreases in operating profit and other measures.