v3.26.3
Pension Plans (Tables)
6 Months Ended
Sep. 30, 2026
Net Pension Cost of Defined Benefit Plans
Net periodic pension cost for the six months ended September 30, 2025 and 2026 consists of the following:
 
     Millions of yen  
     Six months ended
September 30, 2025
    Six months ended
September 30, 2026
 
Japanese plans:
    
Service cost
   ¥           2,222     ¥           2,128  
Interest cost
   ¥ 975     ¥ 1,262  
Expected return on plan assets
   ¥ (1,372 )    ¥ (1,901 ) 
Amortization of prior service credit
   ¥ (32 )    ¥ (32 ) 
Amortization of net actuarial loss
   ¥ (69 )    ¥ (149 ) 
Settlements
   ¥ 0     ¥ 198  
  
 
 
   
 
 
 
Net periodic pension cost
   ¥ 1,724     ¥ 1,506  
  
 
 
   
 
 
 
     Millions of yen  
     Six months ended
September 30, 2025
    Six months ended
September 30, 2026
 
Overseas plans:
    
Service cost
   ¥ 1,371     ¥ 1,387  
Interest cost
   ¥ 2,302     ¥ 2,735  
Expected return on plan assets
   ¥ (3,601 )    ¥ (4,052 ) 
Amortization of prior service credit
   ¥ (137 )    ¥ (107 ) 
Amortization of net actuarial loss
   ¥ (2 )    ¥ (38 ) 
Amortization of transition obligation
   ¥ 0     ¥ 0  
  
 
 
   
 
 
 
Net periodic pension cost
   ¥ (67 )    ¥ (75 ) 
  
 
 
   
 
 
 
 
Note:     
Net periodic pension cost is charged in personnel expenses, which is included in selling, general and administrative expenses in the consolidated statements of income.