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Pca (9629) · RiskMaterialised

One-off expense recognition of past service costs associated with amendments to the retirement allowance regulations

First written in FY2019-Q3. 1 of 1 entries say "Materialised", first in FY2019-Q3. Latest entry: FY2019-Q3.

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Same theme, other companies
Recognizing Expenses Following Changes to the Retirement Benefit PlanA theme 12 companies write about · 12 as a headwind · 0 as a tailwind

Pca moved to the "Worse" side of this theme in 2019.

1 other company's latest entry also says "Materialised".

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  1. FY2019-Q3MaterialisedAnnual report

    「On 1 December 2018, we amended our retirement benefit rules and changed the retirement benefit base rate. As a result, the retirement benefit obligation increased by ¥113.824 million. Because this increase in the retirement benefit obligation constituted past service cost, we recognized it as a one-time expense in accordance with our accounting policies.」

    The company disclosed for the first time that amendments to its retirement benefit rules increased its retirement benefit obligation by ¥113.824 million, which was recognized as a one-time past service cost expense.
Moved together

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Pca's next results are scheduled for 2026-10-27. Read the earnings preview
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One-off expense recognition of past service costs associated with amendments to the retirement allowance regulations | PCA CORPORATION (9629) | Komori