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Hokushin (7897) · RiskRestated

Changes in Retirement Benefit Obligations and the Pension Asset Investment Environment

First written in FY2016. 21 of 22 entries say "Restated". Latest entry: FY2024-Q2.

22entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2024-Q22016: 220162017: 420172018: 220182019: 420192020: 320202021: 220212022: 120222023: 42023
Same theme, other companies
Retirement Benefit Obligation and Pension Asset Investment Environment RiskA theme 49 companies write about · 48 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 2 of 16 companies on the "Worse" side.

19 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 49 companies compared. The sentences above are computed from all 49.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in matters concerning the business and financial conditions described in this quarterly securities report that could have a material impact on investors' decisions, nor in the risks associated with the business and other matters described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  2. FY2024-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  3. FY2023RestatedAnnual report

    「We have established defined benefit and defined contribution corporate pension plans. Retirement benefit expenses may increase or decrease depending on revisions to the basic assumptions required to calculate defined benefit obligations and other amounts, such as the salary growth rate, discount rate and employees' average remaining service period, as well as on the investment environment for pension assets. This may affect our operating performance.」

    The risks from changes in the assumptions used to calculate defined benefit obligations and in the investment environment for pension assets were reconfirmed.
  4. FY2023-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  5. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in matters concerning the business and financial conditions described in this quarterly securities report that could have a material impact on investors' decisions, nor in the risks associated with the business and other matters described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  6. FY2021RestatedAnnual report

    「Our group has established defined benefit and defined contribution corporate pension plans. Retirement benefit expenses may increase or decrease depending on revisions to the basic assumptions required to calculate defined benefit obligations and other amounts, such as the salary growth rate, discount rate and employees' average remaining service period, as well as on the investment environment for pension assets. This may affect our operating performance.」

    The risks related to the assumptions used to calculate defined benefit obligations and the investment environment for pension assets were reconfirmed.
  7. FY2021-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  8. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in matters concerning the business and financial conditions described in this quarterly securities report that could have a material impact on investors' decisions, nor in the risks associated with the business and other matters described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  9. FY2020RestatedAnnual report

    「We have established defined benefit and defined contribution corporate pension plans. Retirement benefit expenses may increase or decrease depending on revisions to the basic assumptions required to calculate defined benefit obligations and other amounts, such as the salary growth rate, discount rate and employees' average remaining service period, as well as on the investment environment for pension assets. This may affect our operating performance.」

    The risks from changes in the assumptions used to calculate defined benefit obligations and in the investment environment for pension assets were reconfirmed.
  10. FY2020-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  11. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in matters concerning the business and financial conditions described in this quarterly securities report that could have a material impact on investors' decisions, nor in the risks associated with the business and other matters described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  12. FY2020-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  13. FY2019RestatedAnnual report

    「We have established defined benefit and defined contribution corporate pension plans. Retirement benefit expenses may increase or decrease depending on revisions to the basic assumptions required to calculate defined benefit obligations and other amounts, such as the salary growth rate, discount rate and employees' average remaining service period, as well as on the investment environment for pension assets. This may affect our operating performance.」

    The risks from changes in the assumptions used to calculate defined benefit obligations and in the investment environment for pension assets were reconfirmed.
  14. FY2019-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing business and other risks related to defined benefit obligations and the investment environment for pension assets.
  15. FY2019-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing risks related to defined benefit obligations and the investment environment for pension assets.
  16. FY2018-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing risks related to defined benefit obligations and the investment environment for pension assets.
  17. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in matters concerning the business and financial conditions described in this quarterly securities report that could have a material impact on investors' decisions, nor in the risks associated with the business and other matters described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing risks related to defined benefit obligations and the investment environment for pension assets.
  18. FY2018-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no occurrences of matters described in this quarterly securities report concerning the business or financial condition that could have a material impact on investors' decisions, and no material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing risks related to defined benefit obligations and the investment environment for pension assets.
  19. FY2017RestatedAnnual report

    「Retirement benefit expenses may increase or decrease depending on revisions to the basic assumptions required to calculate defined benefit obligations and other amounts, such as the salary growth rate, discount rate and employees' average remaining service period, as well as on the investment environment for pension assets. This may affect our operating performance.」

    The risks from changes in the assumptions used to calculate retirement benefits and in the investment environment for pension assets were reconfirmed.
  20. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no material changes in matters concerning the business and financial conditions described in this quarterly securities report that could have a material impact on investors' decisions, nor in the risks associated with the business and other matters described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing risks related to defined benefit obligations and the investment environment for pension assets.
  21. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in matters concerning the business and financial conditions described in this quarterly securities report that could have a material impact on investors' decisions, nor in the risks associated with the business and other matters described in the securities report for the previous fiscal year.」

    It was stated that there had been no material changes to the existing risks related to defined benefit obligations and the investment environment for pension assets.
  22. FY2016First statedAnnual report

    「Retirement benefit expenses may increase or decrease depending on revisions to the basic assumptions required to calculate defined benefit obligations and other amounts, such as the salary growth rate, discount rate and employees' average remaining service period, as well as on the investment environment for pension assets. This may affect our operating performance.」

    Changes in calculation assumptions and the investment environment for pension assets were cited as risks to operating performance.
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Hokushin's next results are scheduled for 2026-10-30. Read the earnings preview
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Changes in Retirement Benefit Obligations and the Pension Asset Investment Environment | HOKUSHIN CO.,LTD. (7897) | Komori