本特別利益の計上による業績への影響については、2024年11月8日公表の「2024年9月期 決算短信〔日本基準〕(連結)」の2025年9月期の連結業績予想に反映している。On the 8th, IC <4769> announced the expectation of special profits (gains from the revision of the retirement benefit system) occurring in the first quarter of the consolidated accounting period for September 2025 (October to December 2024).
As for the content of the special profits, the company will revise the retirement benefit system from October 30, 2024, transitioning from the traditional defined benefit corporate pension system to a defined contribution pension system. Regarding the accounting treatment related to this transition, the "Accounting Treatment for Transitions between Retirement Benefit Systems" (Corporate Accounting Standard Application Guidance No. 1) and the "Practical Handling of Accounting Treatment Regarding Transitions between Retirement Benefit Systems" (Practical Solution Report No. 2) will be applied, and a gain of approximately 0.24 billion yen resulting from the revision of the retirement benefit system will be recorded as special profits.
By introducing a corporate defined contribution pension system, the aim is to flexibly respond to the diversified life plans and financial needs of employees, supporting their asset formation, and to achieve a sustainable pension system in the future. Additionally, it is intended to reduce financial risks due to fluctuations in retirement benefit costs and to promote the stabilization of management.
The impact of recording this special profit on performance is reflected in the consolidated performance forecast for the September 2025 period within the "Financial Summary for the September 2024 Period [Japanese GAAP] (Consolidated)" published on November 8, 2024.
