Fixed Remuneration Structure Based on the Daita Philosophy
First written in FY2019. 5 of 11 entries say "Reframed", first in FY2022. Latest entry: 2026-08-17.
Yakult Honsha moved to the "Worse" side of this theme in 2022, 1 year before the typical company in this theme (2023).
87 other companies' latest entry also says "Advanced".
- FY2026RestatedAnnual report
「(1) Fixed compensation : (2) Performance-linked compensation : (3) Stock compensation = 70 : 15 : 15 (%)」
The company continues to use a compensation structure of 70:15:15 for fixed compensation, performance-linked compensation and restricted stock compensation. Performance-linked indicators include consolidated net sales, consolidated operating profit and the number of consolidated milk bottles sold. - FY2023ReframedAnnual report
「In addition to realizing the "Shirota Philosophy," the foundation of the company's business, the company's compensation structure will comprise the following elements so that management bears greater responsibility for performance and promotes greater value sharing with shareholders.」
The company changed from its previous fixed and performance-linked compensation structure to one that also includes restricted stock compensation, based on a structure of 70% fixed compensation, 15% performance-linked compensation and 15% stock compensation. - FY2022ReframedAnnual report
「In addition to realizing the "Shirota Philosophy," the company will adopt a compensation system comprising fixed compensation and performance-linked compensation so that management bears greater responsibility for performance. There is no non-monetary compensation.」
The company stated a policy of changing from its previous fixed-compensation-only structure to a structure combining fixed and performance-linked compensation from fiscal 2022. The performance-linked component will generally account for 20% of total compensation, using consolidated operating profit and the number of consolidated milk bottles sold as performance indicators. - FY2021RestatedAnnual report
「As part of this effort, the company has adopted a fixed compensation structure for its directors and executive officers as well, rather than a structure linked to temporary fluctuations in profit, in order to realize the "Shirota Philosophy" (there is no performance-linked or non-monetary compensation).」
The company continues to use a fixed compensation structure that emphasizes the "Shirota Philosophy" and sustainable growth, rather than compensation linked to short-term fluctuations in profit. - FY2020RestatedAnnual report
「As part of this effort, the company has adopted a fixed compensation structure for its directors and executive officers as well, rather than a structure linked to temporary fluctuations in profit, in order to realize the "Shirota Philosophy."」
The company continues to use a fixed compensation structure that emphasizes the "Shirota Philosophy" and sustainable growth, rather than compensation linked to short-term fluctuations in profit. - FY2019First statedAnnual report
「Accordingly, the company believes it is important to build an environment that enables sustainable growth through continued penetration within and outside the Group, without placing excessive emphasis on short-term profits. As part of this effort, the company has adopted a fixed compensation structure for its directors and executive officers as well, rather than a structure linked to temporary fluctuations in profit, in order to realize the "Shirota Philosophy."」
The company explains that it has adopted a fixed compensation structure that emphasizes the "Shirota Philosophy" and sustainable growth, rather than compensation linked to short-term fluctuations in profit.