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San-A (2659) · PolicyAdvanced

Executive Compensation System Based on Performance-Linked Compensation and Restricted Stock

First written in FY2021. 4 of 8 entries say "Advanced", first in FY2022. Latest entry: FY2027-H1.

8entries
6years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2021AdvancedFY2022OtherFY2024 – FY20262021: 120212022: 120222023: 020232024: 120242025: 120252026: 42026
Same theme, other companies
Compensation structure combining fixed, performance-based and stock-price-linked componentsA theme 444 companies write about · 1 as a headwind · 378 as a tailwind

87 other companies' latest entry also says "Advanced".

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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 445 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1AdvancedAnnual report

    「Based on a resolution of the Board of Directors meeting held on 26 May 2026, the company disposed of 10,400 treasury shares as restricted stock compensation.」

    The company reports that, under its performance-linked compensation and restricted stock compensation plans, it disposed of 10,400 treasury shares as restricted stock compensation.
  2. FY2026Compensation results updatedAnnual report

    「Directors (excluding Audit & Supervisory Committee members) (excluding outside directors) 152 100 21 30 6」

    For directors other than Audit & Supervisory Committee members and excluding outside directors, the company discloses total compensation of ¥152 million, fixed compensation of ¥100 million, performance-linked compensation of ¥21 million, restricted stock compensation of ¥30 million and 6 eligible directors for the current fiscal year.
  3. FY2025Compensation results updatedAnnual report

    「Directors (excluding Audit & Supervisory Committee members) (excluding outside directors) 153 95 25 33 5」

    For directors other than Audit & Supervisory Committee members and excluding outside directors, the company discloses total compensation of ¥153 million, fixed compensation of ¥95 million, performance-linked compensation of ¥25 million, restricted stock compensation of ¥33 million and 5 eligible directors for the current fiscal year. It has updated the operating results of the compensation system, including performance-linked and stock-based compensation.
  4. FY2024Compensation results updatedAnnual report

    「Directors (excluding Audit & Supervisory Committee members) (Excluding outside directors) 155 90 28 36 5」

    As the current fiscal year's actual compensation for directors, including performance-linked compensation and restricted stock compensation, the company discloses total compensation of ¥155 million, fixed compensation of ¥90 million, performance-linked compensation of ¥28 million and stock-based compensation of ¥36 million.
  5. FY2022AdvancedAnnual report

    「Performance-linked compensation, which is cash compensation, and restricted stock, which is equity compensation, will apply from the current fiscal year.」

    The performance-linked compensation and restricted stock compensation introduced as policies in the previous fiscal year have been applied from the current fiscal year, with performance-linked compensation of ¥12 million, restricted stock compensation of ¥28 million and the disposal of 8,800 treasury shares disclosed.
  6. FY2021First statedAnnual report

    「Cash compensation will consist, as a standard allocation, of 80% “base compensation (fixed)” and 20% “performance-linked compensation (variable).” Restricted stock, which is equity compensation, will be set at a level appropriate to function as an incentive for the sustained enhancement of corporate value, taking into account the position, responsibilities and years in office, as well as compensation levels at other companies, the company’s performance and financial position. As a guideline, the ratio of cash compensation to equity compensation will be 1:0.0 to 1:0.5.」

    The company describes a compensation policy under which performance-linked compensation and restricted stock will be introduced from the following fiscal year, based on resolutions of the Board of Directors and other matters dated 25 May 2021.
Moved together

"New CVS Store Openings" moved the same way as this thread, in the same document, in 2 of its 8 moves.

22★12
  1. ★This thread
  2. 1New CVS Store Openings2×
  3. 2Payment of a ¥42 per share dividend on common stock2×

★ 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 San-A yet. It last moved in the Share Issuance and Disposal of 2026-06-26: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Executive Compensation System Based on Performance-Linked Compensation and Restricted Stock | SAN-A CO.,LTD. (2659) | Komori