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Artner (2163) · TargetRaised

Performance-linked executive compensation based on net income for the current period

First written in FY2020. 5 of 7 entries say "Raised", first in FY2021. Latest entry: FY2026.

7entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2020RaisedFY2021SoftenedFY2022RaisedFY2023 – FY20262020: 120202021: 120212022: 120222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies
Setting Profit Targets for Performance-Linked CompensationA theme 182 companies write about · 2 as a headwind · 129 as a tailwind

The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.

15 other companies' latest entry also says "Raised".

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 182 companies compared. The sentences above are computed from all 182.
Full recordFilings, disclosures and news, newest first
  1. FY2026RaisedAnnual report

    「The target for the performance-linked compensation metric for the current fiscal year was ¥1,274 million, while the actual result was ¥1,369 million.」

    The target for performance-linked compensation based on net income was raised from ¥1,178 million in the previous fiscal year to ¥1,274 million, while the actual result was ¥1,369 million.
  2. FY2025RaisedAnnual report

    「The performance-linked compensation metric is calculated using a specified formula based on net income, based on the determination that it is the most appropriate metric for measuring directors' performance. The target for the performance-linked compensation metric for the current fiscal year was ¥1,178 million, while the actual result was ¥1,287 million.」

    The target for performance-linked compensation was raised from ¥920 million in the previous fiscal year to ¥1,178 million, while the actual result was ¥1,287 million.
  3. FY2024RaisedAnnual report

    「The target for the performance-linked compensation metric for the current fiscal year was ¥920 million, while the actual result was ¥1,074 million.」

    The target for performance-linked compensation based on net income was raised from ¥797 million in the previous fiscal year to ¥920 million, while the actual result was ¥1,074 million.
  4. FY2023RaisedAnnual report

    「The performance-linked compensation metric is calculated using a specified formula based on net income, based on the determination that it is the most appropriate metric for measuring directors' performance. The target for the performance-linked compensation metric for the current fiscal year was ¥797 million, while the actual result was ¥914 million.」

    The target for performance-linked compensation was raised from ¥563 million in the previous fiscal year to ¥797 million, while the actual result was ¥914 million.
  5. FY2022SoftenedAnnual report

    「The performance-linked compensation metric is calculated using a specified formula based on net income, based on the determination that it is the most appropriate metric for measuring directors' performance. The target for the performance-linked compensation metric for the current fiscal year was ¥563 million, while the actual result was ¥744 million.」

    The target for performance-linked compensation fell from ¥677 million in the previous fiscal year to ¥563 million, while the actual result was ¥744 million.
  6. FY2021RaisedAnnual report

    「The target for the performance-linked compensation metric for the current fiscal year was ¥677 million, while the actual result was ¥642 million.」

    The target for performance-linked compensation based on net income was raised from ¥604 million in the previous fiscal year to ¥677 million. The actual result was ¥642 million.
  7. FY2020First statedAnnual report

    「The performance-linked compensation metric is calculated using a specified formula based on net income, based on the determination that it is the most appropriate metric for measuring directors' performance. The target for the performance-linked compensation metric for the current fiscal year was ¥604 million, while the actual result was ¥626 million.」

    The target of ¥604 million and actual result of ¥626 million for the current fiscal year's performance-linked compensation based on a formula incorporating net income were disclosed for the first time.
Moved together

"Growth in Revenue and Profit" moved the same way as this thread, in the same document, in 5 of its 7 moves.

555554★123456
  1. ★This thread
  2. 1Growth in Revenue and Profit5×
  3. 2Assignment of Highly Skilled Engineers to High-Value-Added Work5×
  4. 3Dividends Funded by Retained Earnings5×
  5. 4Positive operating cash flow and growth in cash balances5×
  6. 5Expansion of orders and sales in contract and commissioned businesses5×
  7. 6New hiring to support business expansion4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Artner yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Performance-linked executive compensation based on net income for the current period | ARTNER CO.,LTD. (2163) | Komori