Komori
Aisan Industry (7283) · RiskRestated

Changes in Actuarial Assumptions for Retirement Benefit Obligations and Expenses

First written in FY2017. 18 of 19 entries say "Restated". Latest entry: FY2023-Q2.

19entries
6years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2023-Q22017: 320172018: 420182019: 420192020: 320202021: 320212022: 22022
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 183 companies write about · 183 as a headwind · 0 as a tailwind

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

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 183 companies compared. The sentences above are computed from all 183.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q2RestatedAnnual report

    「During the first six months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  2. FY2023-Q1RestatedAnnual report

    「During the first three months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  3. FY2022-Q2RestatedAnnual report

    「During the first six months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  4. FY2022-Q1RestatedAnnual report

    「During the first three months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  5. FY2021-Q3RestatedAnnual report

    「During the first nine months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  6. FY2021-Q2RestatedAnnual report

    「During the first six months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  7. FY2021-Q1RestatedAnnual report

    「During the first three months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  8. FY2020-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative period of the third quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company continues to provide a comprehensive explanation that there are no material changes regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  9. FY2020-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative second quarter of the current consolidated fiscal year. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company continues to provide a comprehensive explanation that there are no material changes regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  10. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company continues to provide a comprehensive explanation that there are no material changes regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  11. FY2019RestatedAnnual report

    「If actual results differ from the assumptions, or if the assumptions are changed, future-period expenses and recognized liabilities could be affected.」

    The company continues to identify the risk that differences between actuarial assumptions, such as the discount rate, and actual results could affect future retirement benefit expenses and obligations.
  12. FY2019-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative third quarter of the current consolidated fiscal year. There have also been no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company continues to provide a comprehensive explanation that there are no material changes regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  13. FY2019-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative second quarter of the current consolidated fiscal year. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company continues to provide a comprehensive explanation that there are no material changes regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  14. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The company continues to provide a comprehensive explanation that there are no material changes regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  15. FY2018RestatedAnnual report

    「If actual results differ from the assumptions, or if the assumptions are changed, future-period expenses and recognized liabilities could be affected.」

    The company continues to identify the risk that differences between actuarial assumptions, such as the discount rate, and actual results could affect future retirement benefit expenses and obligations.
  16. FY2018-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative period of the third quarter. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company continues to provide a comprehensive explanation that there are no material changes regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  17. FY2018-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative second quarter of the current consolidated fiscal year. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  18. FY2018-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the securities report for the previous fiscal year.」

    No material changes are reported regarding changes in actuarial assumptions for retirement benefit obligations and expenses.
  19. FY2017First statedAnnual report

    「If actual results differ from the assumptions, or if the assumptions are changed, future-period expenses and recognized liabilities could be affected.」

    The company indicates that differences between assumptions, such as the discount rate and expected return on pension assets, and actual results could affect future retirement benefit expenses and obligations.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Aisan Industry's next results are scheduled for 2026-10-28. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.