Pension Plans (Tables)

6 Months Ended

Sep. 30, 2024

Net Pension Cost of Defined Benefit Plans

Net periodic pension cost for the six months ended September 30, 2023 and 2024 consists of the following:

	Millions of yen
	Six months ended September 30, 2023			Six months ended September 30, 2024
Japanese plans:
Service cost	¥	2,760		¥	2,584
Interest cost		601			704
Expected return on plan assets		(1,352	)		(1,397	)
Amortization of prior service credit		(42	)		(36	)
Amortization of net actuarial loss		31			(49	)
Net periodic pension cost	¥	1,998		¥	1,806
	Millions of yen
	Six months ended September 30, 2023			Six months ended September 30, 2024
Overseas plans:
Service cost	¥	1,436		¥	1,654
Interest cost		1,470			2,070
Expected return on plan assets		(3,101	)		(3,535	)
Amortization of prior service credit		(183	)		(162	)
Amortization of net actuarial loss		1			2
Amortization of transition obligation		1			1
Net periodic pension cost	¥	(376	)	¥	30

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.