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Tokyu (9005) · InitiativeAdvanced

Change in the amortization period for retirement benefit-related items from 15 years to 13 years

First written in FY2026-H1. 1 of 3 entries say "Cited as achieved", first in 2026-05-12. Latest entry: FY2026.

3entries
2years
1from disclosures
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ProgressHeldSoftenedWorseFirst statedFY2026-H1 – 2026-05-122025: 120252026: 22026
Same theme, other companies
Change in amortization periods for retirement benefits (actuarial differences and past service costs)A theme 9 companies write about · 4 as a headwind · 3 as a tailwind

2 other companies' latest entry also says "Advanced".

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Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「In accounting for retirement benefits, actuarial differences and past service costs had previously been expensed over a specified number of years within the average remaining service period of employees, primarily 15 years. As the average remaining service period at our company fell below this period, we changed the number of years to 13. As a result of this change, operating income, ordinary income and net income before income taxes increased by ¥1,687 million in the current consolidated fiscal year.」

    The period for expensing these costs was changed primarily from 15 years to 13 years, increasing full-year operating income and other measures by ¥1,687 million.
  2. 2026-05-12Cited as achievedEarnings

    「As a result of this change, operating income, ordinary income and income before income taxes for the fiscal year increased by ¥1,687 million.」

    Changing the period for expensing retirement benefits to 13 years increased full-year operating income, ordinary income and income before income taxes by ¥1.687 billion.
  3. FY2026-H1First statedAnnual report

    「In accounting for retirement benefits, actuarial differences and past service costs had previously been expensed over a specified number of years within the average remaining service period of employees, primarily 15 years. As the average remaining service period at our company fell below this period, we changed the number of years to 13. As a result of this change, operating income, ordinary income and interim net income before income taxes increased by ¥843 million in the current interim consolidated accounting period. 」

    The period for expensing actuarial differences and past service costs related to retirement benefits was changed primarily from 15 years to 13 years. As a result, operating income, ordinary income and interim net income before income taxes increased by ¥843 million in the current interim consolidated accounting period.
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Change in the amortization period for retirement benefit-related items from 15 years to 13 years | TOKYU CORPORATION (9005) | Komori