Besterra (1433) · FactReframed
Major Change in Management Structure and Recognition of a Provision for Directors’ Retirement Benefits
First written in FY2023. 1 of 2 entries say "Reframed", first in FY2025. Latest entry: FY2025.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Abolition of Directors’ Retirement Benefit System and Transition to Restricted Stock CompensationA theme 52 companies write about · 0 as a headwind · 50 as a tailwind
Besterra moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 3 of 32 companies on the "Worse" side.
3 other companies' latest entry also says "Reframed".
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 52 companies compared. The sentences above are computed from all 52.Full recordFilings, disclosures and news, newest first
- FY2025ReframedAnnual report
「As part of efforts to strengthen corporate governance, the Company reviewed its executive compensation system and decided to abolish the directors' retirement benefit system.」
In addition to disclosing the provision for directors' retirement benefits associated with the change in the management structure, the Company disclosed that it abolished the system on 24 April 2025 and changed to restricted stock compensation. - FY2023First statedAnnual report
「The Company recorded a provision for directors' retirement benefits in connection with major changes to the management structure.」
The Company explained that, in connection with major changes to the management structure, it recorded a provision for directors' retirement benefits, which contributed to selling, general and administrative expenses and operating loss.