Komori
Kaneko Seeds (1376) · InitiativeRestated

Share-Based Compensation Plan for Directors (BBT)

First written in FY2019. 10 of 14 entries say "Restated". Latest entry: FY2026.

14entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2025-H1AdvancedFY20252019: 120192020: 320202021: 220212022: 120222023: 220232024: 220242025: 220252026: 12026
Same theme, other companies
BBT-Based Stock Benefit Trust for DirectorsA theme 97 companies write about · 0 as a headwind · 97 as a tailwind

21 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 97 companies compared. The sentences above are computed from all 97.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「At the end of the current consolidated fiscal year, the carrying amount of the treasury shares was ¥152.814 million, and the number of shares was 106,950.」

    The Company continued the BBT share-based compensation plan for directors. Shares held by the trust were unchanged from the end of the previous fiscal year at 106,950, with a carrying amount of ¥152.814 million.
  2. FY2025AdvancedAnnual report

    「At the end of the current consolidated fiscal year, the carrying amount of the treasury shares was ¥152.814 million, and the number of shares was 106,950.」

    For the BBT share-based compensation plan for directors, shares held by the trust increased from 66,600 at the end of the previous fiscal year to 106,950, and their carrying amount increased from ¥96.404 million to ¥152.814 million.
  3. FY2025-H1RestatedAnnual report

    「Shares of the Company held by the Share Delivery Trust (BBT), the share-based compensation plan for the Company's directors, are included as treasury shares deducted in calculating the average number of shares outstanding during the period for the purpose of calculating interim net income per share. (Previous interim consolidated accounting period: 66 thousand shares; current interim consolidated accounting period: 77 thousand shares)」

    The Company continued the BBT share-based compensation plan for directors and reconfirmed the accounting treatment of deducting 77 thousand trust-held shares in calculating interim net income per share.
  4. FY2024-Q3RestatedAnnual report

    「Shares of the Company held by the Share Delivery Trust (BBT), the share-based compensation plan for the Company's directors, are included as treasury shares deducted in calculating the average number of shares outstanding during the period for the purpose of calculating quarterly net income per share. (Cumulative third quarter of the previous fiscal year: 66 thousand shares; cumulative third quarter of the current fiscal year: 66 thousand shares)」

    The Company continued the BBT for directors and reconfirmed the accounting treatment of deducting 66 thousand trust-held shares in calculating earnings per share.
  5. FY2024-Q2RestatedAnnual report

    「Shares of the Company held by the Share Delivery Trust (BBT), the share-based compensation plan for the Company's directors, are included as treasury shares deducted in calculating the average number of shares outstanding during the period for the purpose of calculating quarterly net income per share. (Cumulative second quarter of the previous fiscal year: 66 thousand shares; cumulative second quarter of the current fiscal year: 66 thousand shares)」

    The Company continued the BBT for directors and reconfirmed the accounting treatment of deducting 66 thousand trust-held shares in calculating earnings per share.
  6. FY2023-Q3RestatedAnnual report

    「Shares of the Company held by the Share Delivery Trust (BBT), the share-based compensation plan for the Company's directors, are included as treasury shares deducted in calculating the average number of shares outstanding during the period for the purpose of calculating quarterly net income per share. (Cumulative third quarter of the previous fiscal year: 68 thousand shares; cumulative third quarter of the current fiscal year: 66 thousand shares)」

    The Company continued the BBT for directors and reconfirmed the accounting treatment of deducting 66 thousand trust-held shares in calculating earnings per share.
  7. FY2023-Q2RestatedAnnual report

    「Shares of the Company held by the Share Delivery Trust (BBT), the share-based compensation plan for the Company's directors, are included as treasury shares deducted in calculating the average number of shares outstanding during the period for the purpose of calculating quarterly net income per share. (Cumulative second quarter of the previous fiscal year: 69 thousand shares; cumulative second quarter of the current fiscal year: 66 thousand shares)」

    The Company reconfirmed the BBT share-based compensation plan for directors and the treatment of trust-held shares as treasury shares deducted in calculating earnings per share.
  8. FY2023-Q1RestatedAnnual report

    「Shares of the Company held by the Share Delivery Trust (BBT), the share-based compensation plan for the Company's directors, are included as treasury shares deducted in calculating the average number of shares outstanding during the period for the purpose of calculating quarterly net income per share. (Cumulative first quarter of the previous fiscal year: 72 thousand shares; cumulative first quarter of the current fiscal year: 66 thousand shares)」

    The Company continued the BBT for directors and reconfirmed the accounting treatment of deducting trust-held shares in calculating earnings per share.
  9. FY2021RestatedAnnual report

    「Based on a resolution adopted at the 72nd Annual General Meeting of Shareholders held on 27 August 2019, we have introduced the Share Delivery Trust (BBT, or Board Benefit Trust), a share-based compensation plan for the Company's directors, excluding outside directors, with the aim of clarifying the linkage between directors' compensation and the value of the Company's shares and increasing awareness of contributing to the Company's medium- to long-term value creation.」

    The Company continued the BBT, which links directors' compensation to share value and raises awareness of improving corporate value over the medium to long term.
  10. FY2021-Q2RestatedAnnual report

    「Based on a resolution adopted at the 72nd Annual General Meeting of Shareholders held on 27 August 2019, we have introduced the Share Delivery Trust (BBT, or Board Benefit Trust), a share-based compensation plan for the Company's directors, excluding outside directors.」

    The Company continued to disclose the introduction of the BBT share-based compensation plan for directors.
  11. FY2021-Q1RestatedAnnual report

    「We have introduced the Share Delivery Trust (BBT) from the second quarter of the consolidated fiscal year ending May 2020, the Company's 73rd fiscal year. The Company's shares held by the trust are recorded as treasury shares under shareholders' equity.」

    The Company reconfirmed the introduction of BBT and the accounting treatment of trust-held shares as treasury shares.
  12. FY2020-Q3AdvancedAnnual report

    「At the end of the third quarter of the current consolidated fiscal year, the carrying amount of the treasury shares was ¥104.799 million, and the number of shares was 72,400.」

    The BBT continued to be applied, with shares held by the trust increasing from 58,300 at the end of the previous quarter to 72,400, and their carrying amount increasing from ¥83.327 million to ¥104.799 million.
  13. FY2020-Q2AdvancedAnnual report

    「Based on a resolution adopted at the 72nd Annual General Meeting of Shareholders held on 27 August 2019, we have introduced the Share Delivery Trust (BBT, or Board Benefit Trust), a share-based compensation plan for the Company's directors, excluding outside directors.」

    The BBT approved in the previous fiscal year was actually introduced from the second quarter of the current fiscal year. As of the end of the period, 58,300 shares held by the trust and a carrying amount of ¥83.327 million were recorded.
  14. FY2019First statedAnnual report

    「Based on a resolution adopted at the 72nd Annual General Meeting of Shareholders held on 27 August 2019, we decided to introduce the Share Delivery Trust (BBT, or Board Benefit Trust), a share-based compensation plan for the Company's directors, excluding outside directors.」

    The Company resolved to introduce BBT for directors excluding outside directors, with a maximum framework of ¥180 million and 75 thousand shares for the 3 fiscal years from the fiscal year ending May 2020 through the fiscal year ending May 2022.
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