Komori
S&B Foods (2805) · InitiativeAdvanced

Performance-linked compensation tied to the medium-term management plan

First written in FY2019. 6 of 7 entries say "Advanced", first in FY2020. Latest entry: 2026-07-21.

7entries
8years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019AdvancedFY2020 – 2026-07-212019: 120192020: 120202021: 120212022: 020222023: 020232024: 020242025: 120252026: 32026
Same theme, other companies
Compensation structure combining fixed, performance-based and stock-price-linked componentsA theme 473 companies write about · 1 as a headwind · 405 as a tailwind

86 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 474 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「Individual compensation and other payments for the Company's directors, excluding directors who are Audit and Supervisory Committee members, consist of fixed compensation, performance-linked compensation and stock compensation commensurate with their duties and responsibilities as non-monetary compensation.」

    The restricted stock compensation plan was put into operation, and 8,419 shares were granted to 6 directors during the fiscal year. Fixed compensation, performance-linked compensation and stock compensation account for approximately 7:2:1.
  2. FY2025AdvancedAnnual report

    「For the purpose of further aligning the interests of directors and shareholders, a restricted stock compensation plan was newly introduced for directors, excluding outside directors (hereinafter, the "Eligible Directors"). It was resolved that compensation for granting restricted stock would be paid to the Eligible Directors separately from the compensation limit approved at the 111th Annual General Meeting of Shareholders held on 27 June 2024.」

    A restricted stock compensation plan was newly introduced, with fixed compensation, performance-linked compensation and stock compensation accounting for approximately 7:2:1. The annual stock compensation limit is ¥100 million, and the limit on the number of shares is 60,000.
  3. FY2021AdvancedAnnual report

    「The ratio of fixed compensation to performance-linked compensation in total compensation for the Company's directors, excluding outside directors, is approximately 7:3.」

    In addition to metrics such as revenue and operating income linked to the medium-term management plan, it specified an approximate 7:3 ratio of fixed compensation to performance-linked compensation.
  4. FY2020AdvancedAnnual report

    「The targets for quantitative metrics related to performance-linked compensation for the fiscal year were the published plan figures for revenue and operating income. Actual results were revenue of ¥146,931 million and operating income of ¥7,239 million.」

    It disclosed revenue and operating income as the actual evaluation metrics for performance-linked compensation tied to the medium-term management plan, etc., for the fiscal year.
  5. FY2019First statedAnnual report

    「Within the compensation range described above, compensation for the Company's directors, excluding outside directors, consists of fixed compensation and performance-linked compensation in accordance with rules established by the Board of Directors. The performance-linked compensation metrics include quantitative financial statement metrics linked to the medium-term management plan, such as revenue and operating income, as well as the achievement of targets by the relevant divisions and by each director.」

    It disclosed a system for using medium-term management plan-linked metrics, such as revenue and operating income, and the achievement of targets by the relevant divisions and each director in performance-linked compensation for directors.
Moved together

"Improving Profitability and Financial Efficiency Indicators" moved the same way as this thread, in the same document, in 3 of its 7 moves.

333222★123456
  1. ★This thread
  2. 1Improving Profitability and Financial Efficiency Indicators3×
  3. 2Decrease in Operating Cash Flow Due to an Increase in Trade Receivables3×
  4. 3Expansion of the prepared foods business and commencement of operations at the Iwate Plant3×
  5. 4Strengthening Earnings Power through Productivity Gains and Cost and Expense Management2×
  6. 5Strengthening the Financial Position by Reducing Interest-Bearing Debt2×
  7. 6Risk of Rising Raw Material Prices and Insufficient Procurement Volumes2×

★ 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
S&B Foods's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the Share Issuance and Disposal of 2026-07-21: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.