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Japan Securities Finance (8511) · FactDropped

Gain on Decrease in Retirement Benefit Obligation Due to Change in Retirement Benefit Plan

First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2024-Q1.

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2years
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ProgressHeldSoftenedWorseFirst statedFY2023-Q1 – FY2024-Q12022: 120222023: 22023
Same theme, other companies
Reduction in retirement benefit obligations due to a change to the personnel systemA theme 2 companies write about · 0 as a headwind · 2 as a tailwind

0 other companies' latest entry also says "Dropped".

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Full recordFilings, disclosures and news, newest first
  1. FY2024-Q1DroppedAnnual report

    「Although the extraordinary income associated with the change to the retirement allowance plan recorded in the same period of the previous year fell out, profit attributable to owners of the parent increased to ¥2,453 million, up 18.9% year on year.」

    The extraordinary income associated with the change to the retirement allowance plan in the same period of the previous year was absent in the current quarter, and the temporary factor boosting net profit from the plan change was no longer reported.
  2. FY2023-Q3RestatedAnnual report

    「In addition, because the reduction in retirement benefit obligations associated with the change to the retirement allowance plan was recorded as extraordinary income, profit attributable to owners of the parent increased to ¥5,911 million, up 46.6% year on year.」

    A ¥671 million gain from the revision of the retirement benefit plan associated with the change to the retirement allowance plan continued to be recorded as a factor contributing to higher quarterly net profit.
  3. FY2023-Q1First statedAnnual report

    「Meanwhile, because the reduction in retirement benefit obligations associated with the change to the retirement allowance plan was recorded as extraordinary income, profit attributable to owners of the parent increased to ¥2,063 million, up 16.0% year on year.」

    A ¥671 million reduction in retirement benefit obligations associated with the change to the retirement allowance plan was recorded as extraordinary income, contributing to higher quarterly net profit attributable to owners of the parent.
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Gain on Decrease in Retirement Benefit Obligation Due to Change in Retirement Benefit Plan | Japan Securities Finance Co.,Ltd. (8511) | Komori