Transparent Compensation Decisions and Short-Term Incentives through the Compensation Committee
First written in FY2024. 5 of 8 entries say "Advanced", first in 2026-02-26. Latest entry: 2026-10-23.
The whole theme swung hardest in 2022: 13 of 92 companies on the "Worse" side.
65 other companies' latest entry also says "Advanced".
- FY2026-H1AdvancedAnnual report
「Disposal of treasury shares as restricted stock compensation Based on a resolution at a meeting of the Board of Directors held on 26 February 2026, the Company disposed of 17,000 treasury shares on 19 March 2026 as restricted stock compensation.」
The restricted stock compensation policy announced in the previous period was implemented through the disposal of 17,000 treasury shares. - 2026-03-19AchievedShare Issuance and Disposal
「Regarding the disposal of treasury shares as restricted stock compensation decided by resolution of our Board of Directors held on 26 February 2026, the payment procedures were completed today, and we hereby notify you as follows.」
Completion of the payment procedures for the disposal of 17,000 treasury shares as restricted stock compensation was disclosed. - FY2025RaisedAnnual report
「Beginning in the fiscal year ending November 2026, we revised the compensation structure for full-time directors to establish a fairer compensation-determination process. Annual compensation is determined by (a) base compensation set in advance for the representative director and each director, (b) performance-linked compensation as short-term incentive compensation determined according to the achievement rate of company performance and the degree to which performance targets set for each director are achieved, and (c) share-based compensation as a medium- to long-term incentive intended to further promote initiatives to enhance corporate value over the medium to long term, in the form of restricted stock compensation.」
Restricted stock compensation was added to the existing base and short-term performance-linked compensation, broadening the compensation system’s scope and time horizon. - 2026-02-26AdvancedShare Issuance and Disposal
「At a meeting of the Board of Directors held on 27 January 2026, we decided to introduce a restricted stock compensation plan for our directors, excluding outside directors, and audit & supervisory board members (collectively, the eligible officers), with the aim of further increasing their motivation to contribute to the sustainable enhancement of our corporate value and promoting value sharing between the eligible officers and shareholders.」
In contrast to the thread concerning compensation decisions by the Compensation Committee and short-term incentives, specific measures were presented: the decision to introduce a restricted stock compensation plan for directors and audit & supervisory board members, shareholder approval and the disposal of 17,000 treasury shares. - FY2024First statedAnnual report
「Beginning in the fiscal year ending November 2024, we revised the compensation structure for full-time directors to establish a fairer compensation-determination process. Annual compensation is determined by (a) base compensation set in advance for the representative director and each director, and (b) short-term incentive compensation determined according to the achievement rate of company performance and the degree to which targets set for each director are achieved.」
Describes a voluntary compensation committee, a base-compensation table and a performance- and target-linked determination process.