Komori
Nakayamafuku (7442) · RiskChange in retirement benefit assumptions

Risk from changes in assumptions for retirement benefit obligations and pension assets

First written in FY2016. 3 of 8 entries say "Restated". Latest entry: FY2026.

8entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2020WorsenedFY2021OtherFY20232016: 120162017: 020172018: 120182019: 120192020: 120202021: 120212022: 020222023: 120232024: 020242025: 120252026: 12026
Same theme, other companies
Risk of Changes in Actuarial Assumptions for Retirement Benefit ObligationsA theme 174 companies write about · 174 as a headwind · 0 as a tailwind

25 other companies' latest entry also says "Other".

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Showing 14 of the 174 companies compared. The sentences above are computed from all 174.
Full recordFilings, disclosures and news, newest first
  1. FY2026Change in retirement benefit assumptionsAnnual report

    「Discount rate 1.7% 2.6% Long-term expected rate of return on plan assets 1.4 1.2」

    The discount rate increased from 1.7% to 2.6%, while the long-term expected rate of return on plan assets declined from 1.4% to 1.2%, indicating mixed changes in the assumptions used to calculate retirement benefits.
  2. FY2025MitigatedAnnual report

    「Discount rate 1.1% 1.7% Long-term expected rate of return on plan assets 0.8 1.4」

    The current-year assumptions used to calculate retirement benefits show that the discount rate increased from 1.1% to 1.7%, while the long-term expected rate of return on plan assets increased from 0.8% to 1.4%.
  3. FY2023Change in retirement benefit assumptionsAnnual report

    「Discount rate 0.6% 1.0% Long-term expected rate of return on plan assets 1.7% 1.4%」

    The discount rate for the current fiscal year increased from 0.6% to 1.0%, while the long-term expected rate of return on plan assets declined from 1.7% to 1.4%. The risk itself continues to be disclosed.
  4. FY2021WorsenedAnnual report

    「Discount rate 0.4% Long-term expected rate of return on plan assets 2.3%」

    Among the principal assumptions used to calculate retirement benefits, the long-term expected rate of return on plan assets declined from 3.0% in the previous fiscal year to 2.3%, while the discount rate declined from 0.5% to 0.4%.
  5. FY2020RestatedAnnual report

    「If discount rates decline or investment returns deteriorate in the future, the Group's results and financial position may be adversely affected.」

    The risk of changes in assumptions for retirement benefit obligations and pension assets continues.
  6. FY2019RestatedAnnual report

    「If discount rates decline or investment returns deteriorate in the future, the Group's results and financial position may be adversely affected.」

    The risk of changes in assumptions for retirement benefit obligations and pension assets continues. The principal actuarial assumptions are stated as a discount rate of 0.3% and a long-term expected rate of return on plan assets of 3.5%.
  7. FY2018RestatedAnnual report

    「If discount rates decline or investment returns deteriorate in the future, the Group's results and financial position may be adversely affected.」

    The risk of changes in assumptions for retirement benefit obligations and pension assets continues. The discount rate is stated as 0.4%, and the long-term expected rate of return on plan assets as 3.3%.
  8. FY2016First statedAnnual report

    「If discount rates decline or investment returns deteriorate in the future, the Group's results and financial position may be adversely affected.」

    The discount rate for the current consolidated fiscal year is stated as 0.4%, and the long-term expected rate of return on plan assets as 3.1%.
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Nakayamafuku's next results are scheduled for 2026-10-30. Read the earnings preview
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