Komori
Nippon Sharyo (7102) · RiskMitigated

Risk from Changes in Assumptions Underlying Retirement Benefit Obligations

First written in FY2019. 3 of 7 entries say "Mitigated", first in FY2021. Latest entry: FY2026.

7entries
8years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2019MaterialisedFY2020OtherFY2022-Q2 – FY2022-Q3MitigatedFY2023-Q2 – FY20262019: 120192020: 120202021: 220212022: 220222023: 020232024: 020242025: 020252026: 12026
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 172 companies write about · 172 as a headwind · 0 as a tailwind

24 other companies' latest entry also says "Mitigated".

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 172 companies compared. The sentences above are computed from all 172.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「退職給付に係る資産 9,713 16,618」

    退職給付に係る資産は前期末の9,713百万円から16,618百万円へ増加し、前期までの評価額変動リスクに関する残高が改善した。
  2. FY2023-Q2MitigatedAnnual report

    「退職給付に係る資産 5,127 5,150」

    退職給付に係る資産は前期末の5,127百万円から5,150百万円へ増加し、前四半期までの小幅な減少から回復した。
  3. FY2022-Q3退職給付に係る資産の前期末比小幅減少Annual report

    「退職給付に係る資産 4,916 4,912」

    退職給付に係る資産は前期末の4,916百万円から4,912百万円へ小幅に減少した。
  4. FY2022-Q2退職給付に係る資産の小幅減少Annual report

    「退職給付に係る資産 4,916 4,878」

    退職給付に係る資産は前期末の4,916百万円から4,878百万円へ小幅に減少した。
  5. FY2021MitigatedAnnual report

    「退職給付に係る資産 4,916」

    退職給付に係る資産は前期末の3,364百万円から4,916百万円へ増加し、前期に発生した評価額下落の状態から回復した。
  6. FY2020MaterialisedAnnual report

    「これは、保有する投資有価証券や退職給付に係る資産の評価額が下落したことなどによるものであります。」

    退職給付に係る資産の評価額下落が実際に発生し、前連結会計年度末の7,910百万円から3,364百万円へ減少した。
  7. FY2019First statedAnnual report

    「実績が前提条件と異なった場合又は前提条件が変更された場合に、業績や財務状況に影響を及ぼす可能性があります。」

    割引率、年金資産の期待収益率等の数理計算上の前提と実績との差異をリスクとして記載している。
Moved together

"Significant increase in sales in Other businesses" moved the same way as this thread, in the same document, in 4 of its 7 moves.

433332★123456
  1. ★This thread
  2. 1Significant increase in sales in Other businesses4×
  3. 2Company-wide net sales declined year on year3×
  4. 3Stable Funding and Liquidity Maintenance While Maintaining Financial Balance3×
  5. 4Increase in Net Assets and Recovery in Retained Earnings3×
  6. 5Long-Term Stable Dividend Policy and Suspension of Current-Fiscal-Year Dividend3×
  7. 6Resilient performance of the core domestic business2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Nippon Sharyo's next results are scheduled for 2026-10-27. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Risk from Changes in Assumptions Underlying Retirement Benefit Obligations | NIPPON SHARYO,LTD. (7102) | Komori