Change in the amortization period for actuarial differences
First written in FY2026-H1. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 8 companies on the "Worse" side.
1 other company's latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「As a result, ordinary profit and net income before income taxes and other adjustments for the current consolidated accounting period increased by ¥40 million compared with the amounts that would have resulted under the previous amortization period.」
The full-year impact of changing the amortization period for actuarial differences from 5 to 12 years to 5 to 11 years was disclosed as ¥40 million. - FY2026-H1First statedAnnual report
「In accounting for retirement benefits, actuarial differences had previously been recognized in profit or loss over a specified period of 5 to 12 years, within the average remaining service period of employees. As the average remaining service period fell below this range, the amortization period was changed to 5 to 11 years from the beginning of the current consolidated fiscal year. As a result, ordinary profit and interim net income before income taxes and other adjustments for the current interim consolidated accounting period increased by ¥20 million compared with the amounts that would have resulted under the previous amortization period.」
Following a change in employees' average remaining service period, the amortization period for actuarial differences was changed from 5 to 12 years to 5 to 11 years, and the ¥20 million impact on ordinary profit and other items for the interim period was disclosed.