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Kamigumi (9364) · FactMitigated

Decrease in liabilities related to retirement benefits due to changes to the personnel system

First written in FY2024-Q1. 2 of 8 entries say "Advanced", first in FY2024-Q2. Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2025-H1OtherFY2026-H12023: 220232024: 320242025: 220252026: 12026
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 "Mitigated".

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  1. FY2026MitigatedAnnual report

    「Liabilities related to retirement benefits 16,221 15,259」

    Liabilities related to retirement benefits decreased from ¥16,221 million at the end of the previous fiscal year to ¥15,259 million. The discount rate also increased from 2.1–2.3% to 3.1–3.4%.
  2. FY2026-H1Liabilities related to retirement benefits increased from the end of the previous fiscal yearAnnual report

    「Liabilities related to retirement benefits 16,221 16,667」

    Liabilities related to retirement benefits, which had decreased in the previous fiscal year due to changes in the personnel system, including the extension of the mandatory retirement age, increased from ¥16,221 million to ¥16,667 million at the end of the interim period.
  3. FY2025MitigatedAnnual report

    「Liabilities related to retirement benefits 17,059 16,221」

    Following the changes in the personnel system, liabilities related to retirement benefits decreased from ¥17,059 million at the end of the previous fiscal year to ¥16,221 million. The discount rate also increased from 1.4–1.6% to 2.1–2.3%.
  4. FY2025-H1Liabilities related to retirement benefits increased from the end of the previous fiscal yearAnnual report

    「Liabilities related to retirement benefits 17,059 17,494」

    Following the disclosure of the decrease in retirement benefit obligations in the previous fiscal year due to changes in the personnel system, liabilities related to retirement benefits at the end of the interim period increased from ¥17,059 million at the end of the previous fiscal year to ¥17,494 million.
  5. FY2024AdvancedAnnual report

    「In April 2023, the Company changed its retirement lump-sum benefit plan in connection with extending the mandatory retirement age from 60 to 65 and introducing a points-based system. As a result of the change, retirement benefit obligations decreased by ¥867 million, with an equal amount recognised as past service costs.」

    The changes in the personnel system were specified as extending the mandatory retirement age and introducing a points-based system, and the ¥867 million decrease in retirement benefit obligations was disclosed.
  6. FY2024-Q3RestatedAnnual report

    「Total liabilities at the end of the third quarter of the current consolidated fiscal year were ¥81,906 million, a decrease of ¥1,126 million from the end of the previous consolidated fiscal year, mainly due to decreases in “income taxes payable” and “liabilities related to retirement benefits” resulting from changes in the personnel system.」

    The decrease in liabilities related to retirement benefits due to changes in the personnel system was again described after the previous quarter.
  7. FY2024-Q2AdvancedAnnual report

    「Total liabilities at the end of the second quarter of the current consolidated fiscal year were ¥85,361 million, an increase of ¥2,327 million from the end of the previous consolidated fiscal year, mainly because “other” current liabilities increased, despite decreases in “notes and accounts payable—trade” and “liabilities related to retirement benefits” resulting from changes in the personnel system.」

    The decrease in liabilities related to retirement benefits due to changes in the personnel system was again described after the previous quarter, and the balance decreased from ¥18,312 million at the end of the previous consolidated fiscal year to ¥17,847 million.
  8. FY2024-Q1First statedAnnual report

    「Total liabilities at the end of the first quarter of the current consolidated fiscal year were ¥80,974 million, a decrease of ¥2,058 million from the end of the previous consolidated fiscal year, mainly due to decreases in “income taxes payable” and “liabilities related to retirement benefits” resulting from changes in the personnel system.」

    Changes in the personnel system are explicitly identified for the first time as a factor reducing liabilities related to retirement benefits.
Moved together

"Strengthening and expanding the logistics platform and promoting “Kamigumi Design Logistics”" moved the same way as this thread, in the same document, in 4 of its 8 moves.

444433★123456
  1. ★This thread
  2. 1Strengthening and expanding the logistics platform and promoting “Kamigumi Design Logistics”4×
  3. 2Dividends on Common Shares4×
  4. 3Guarantees of Debt for Companies Other Than Consolidated Companies4×
  5. 4Boosting Profit Attributable to Owners of the Parent Through Gains on Sale of Investment Securities4×
  6. 5Increase in quarterly comprehensive income due to higher valuation differences on available-for-sale securities3×
  7. 6Flexible Capital Policy Through Share Repurchases3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Decrease in liabilities related to retirement benefits due to changes to the personnel system | Kamigumi Co.,Ltd. (9364) | Komori