Introduction of an ESOP trust-based share grant plan for employees
First written in FY2023-Q2. 5 of 11 entries say "Advanced", first in FY2023. Latest entry: 2026-11-12.
32 other companies' latest entry also says "Advanced".
- 2026-11-12AdvancedRevision to earnings forecast
「なお、2026年８月５日開催の取締役会決議により、信託期間の延長及び追加信託の拠出を決定し、当中間連結会計期間において株式を追加取得したため、帳簿価額及び株式数が前連結会計年度末から増加しています。」
ESOP信託の残存株式は1,990,911株から2,890,570株へ、帳簿価額は2,096百万円から3,734百万円へ増加した。 - FY2027-H1AdvancedAnnual report
「The carrying value and number of these treasury shares were ¥2,096 million and 1,990,911 shares, respectively, at the end of the previous consolidated fiscal year, and ¥3,734 million and 2,890,570 shares, respectively, at the end of the interim consolidated accounting period. The company decided to extend the trust period and make an additional contribution to the trust pursuant to a resolution of the Board of Directors held on 5 August 2026, and acquired additional shares during the interim consolidated accounting period, resulting in increases in the carrying value and number of shares from the end of the previous consolidated fiscal year.」
As a result of extending the trust period and making an additional contribution to the ESOP Trust, shares held increased from 1,990,911 to 2,890,570 and the book value increased from ¥2,096 million to ¥3,734 million. - 2026-08-05AdvancedShare Issuance and Disposal
「At a meeting of the Board of Directors held today, we resolved to continue the incentive plan for our directors and executive officers using the executive compensation BIP (Board Incentive Plan) trust (the “BIP Trust”), excluding directors who are Audit and Supervisory Committee members, outside directors, and non-residents of Japan, as well as the employee incentive plan using the stock grant ESOP trust (the “ESOP Trust”).」
The company resolved to continue the ESOP trust for employees and dispose of 953,800 treasury shares to the trust account. The trust period is scheduled to be extended through 30 September 2029, indicating continuation of the program and an increase in the shares available for grants. - FY2026Decrease in shares held by the trustAnnual report
「The carrying value and number of these treasury shares were ¥2,203 million and 2,092,177 shares, respectively, at the end of the previous consolidated fiscal year, and ¥2,096 million and 1,990,911 shares, respectively, at the end of the consolidated fiscal year.」
The shares remaining in the ESOP Trust decreased from 2,092,177 to 1,990,911 and the book value decreased from ¥2,203 million to ¥2,096 million. - FY2026-H1Decrease in shares held by the trustAnnual report
「The company recognizes the company’s shares remaining in the trust as treasury shares in net assets at the book value recorded by the trust, excluding ancillary expenses. The book value and number of shares of the treasury shares concerned were ¥2,203 million and 2,092,177 shares, respectively, at the end of the previous consolidated fiscal year, and ¥2,150 million and 2,042,382 shares, respectively, at the end of the current interim consolidated accounting period.」
The employee ESOP Trust plan continues, but shares held by the trust decreased from 2,092,177 to 2,042,382 and the book value decreased from ¥2,203 million to ¥2,150 million. - FY2025Decrease in shares held by the trustAnnual report
「The carrying value and number of these treasury shares were ¥2,252 million and 2,138,923 shares, respectively, at the end of the previous consolidated fiscal year, and ¥2,203 million and 2,092,177 shares, respectively, at the end of the consolidated fiscal year.」
The employee ESOP Trust plan continues, but shares held by the trust decreased from 2,138,923 to 2,092,177 and the book value decreased from ¥2,252 million to ¥2,203 million. - FY2025-H1Decrease in shares held by the trustAnnual report
「The book value and number of shares of the treasury shares concerned were ¥2,252 million and 2,138,923 shares, respectively, at the end of the previous consolidated fiscal year, and ¥2,228 million and 2,116,590 shares, respectively, at the end of the current interim consolidated accounting period.」
The employee ESOP Trust plan continues, but shares held by the trust decreased from 2,138,923 to 2,116,590 and the book value decreased from ¥2,252 million to ¥2,228 million. - FY2024-Q3Decrease in shares held by the trustAnnual report
「The book value and number of shares of the treasury shares concerned were ¥629 million and 706,400 shares, respectively, at the end of the previous consolidated fiscal year, and ¥2,256 million and 2,142,809 shares, respectively, at the end of the current third-quarter consolidated accounting period.」
Shares held by the employee ESOP Trust decreased slightly from 2,145,117 at the end of the second quarter to 2,142,809, while the book value decreased from ¥2,259 million to ¥2,256 million. - FY2024-Q2AdvancedAnnual report
「The carrying value and number of these treasury shares were ¥629 million and 706,400 shares, respectively, at the end of the previous consolidated fiscal year, and ¥2,259 million and 2,145,117 shares, respectively, at the end of the second-quarter consolidated accounting period. The company decided to extend the trust period and make an additional contribution to the trust pursuant to a resolution of the Board of Directors held on 8 August 2023, and acquired additional shares during the six-month consolidated period, resulting in increases in the carrying value and number of shares from the end of the previous consolidated fiscal year.」
For the employee ESOP Trust, the number of shares held increased from 706,400 to 2,145,117 and the book value increased from ¥629 million to ¥2,259 million as a result of extending the trust period and making an additional contribution to the trust. - FY2023AdvancedAnnual report
「At the end of the current consolidated fiscal year, the book value and number of shares of the treasury shares concerned were ¥629 million and 706,400 shares, respectively.」
For the employee ESOP Trust, the company confirmed the share acquisition and accounting treatment following the plan’s introduction in its annual financial statements and recognized 706,400 shares held by the trust with a book value of ¥629 million. - FY2023-Q2First statedAnnual report
「At a meeting of the Board of Directors held on 27 May 2022, the company resolved to introduce a share grant ESOP trust (the “ESOP Trust”) as an incentive plan for its employees (the “Employees”). The ESOP Trust is an incentive plan intended to further promote the execution of duties aimed at sustainably increasing corporate value by improving employee compensation and benefits and raising employees’ awareness of the company’s medium- to long-term performance and share price, as well as to strengthen the connection between the growth and achievements of future management personnel and the company’s development and increased corporate value. Specifically, the company designates employees who meet certain requirements as beneficiaries and, based on their employment status and achievement of performance targets during the trust period, delivers to them shares of the company acquired through the ESOP Trust and pays them cash equivalent to the proceeds from the sale of those shares. As of the current second-quarter consolidated accounting period, the book value and number of shares of the treasury shares concerned were ¥629 million and 706,400 shares, respectively.」
Based on a resolution of the Board of Directors dated 27 May 2022, the company introduced an ESOP Trust to improve employee compensation and benefits, raise awareness of performance and the share price, and develop future management personnel. Shares or cash are delivered or paid based on employment status and achievement of performance targets. At the end of the current second quarter, the trust held 706,400 shares with a book value of ¥629 million.