Performance Metrics for Performance-Linked Compensation
First written in FY2019. 2 of 5 entries say "Restated". Latest entry: 2026-06-19.
The whole theme swung hardest in 2018: 3 of 6 companies on the "Worse" side.
26 other companies' latest entry also says "Advanced".
- 2026-06-19AdvancedShare Issuance and Disposal
「The transfer restrictions on all of the allocated shares will be lifted upon expiration of the transfer restriction period, provided that the consolidated ordinary profit (the “Performance Figure”) for the fiscal year from 1 April 2026 to 31 March 2027, as stated in the securities report for the 49th fiscal year, reaches at least ¥13,157 million, the consolidated ordinary profit stated in the earnings release disclosed on 13 May 2026 (consolidated earnings forecast for the fiscal year ending March 2027, 1 April 2026 to 31 March 2027).」
For performance-linked compensation, the company has specified an arrangement under which 3,014 common shares will be disposed of to 6 eligible directors, with achievement of consolidated ordinary profit of at least ¥13,157 million for the fiscal year ending March 2027 as the condition for lifting the transfer restrictions. - FY2026Vesting condition for restricted stock compensation not metAnnual report
「The condition was that the consolidated operating profit margin for the fiscal year from 1 April 2025 to 31 March 2026 reach at least 18.2%. However, as the actual figure was 17.6%, the restrictions were not lifted and the Company will acquire the shares without consideration.」
The Company states that the actual operating profit margin for performance-linked restricted stock compensation was 17.6%, below the minimum 18.2% required to lift the restrictions, and that the restrictions were therefore not lifted. - FY2022RestatedAnnual report
「For the performance-linked portion, consolidated revenue, consolidated operating profit and net income attributable to owners of the parent for the relevant period serve as performance metrics, and the amount varies according to the level of achievement against those targets.」
Reconfirming the policy of using consolidated net sales, consolidated operating profit and net income attributable to owners of the parent as performance indicators for performance-linked compensation and varying compensation according to the level of achievement of the targets. - FY2021RestatedAnnual report
「For the performance-linked portion, consolidated revenue, consolidated operating profit and net income attributable to owners of the parent for the relevant period serve as performance metrics, and the amount varies according to the level of achievement against those targets.」
Reconfirming the policy of using consolidated net sales, consolidated operating profit and net income attributable to owners of the parent as performance indicators for performance-linked compensation and varying compensation according to the level of achievement of the targets. - FY2019First statedAnnual report
「For the performance-linked portion, consolidated revenue, consolidated operating profit and net income attributable to owners of the parent for the relevant period serve as performance metrics, and the amount varies according to the level of achievement against those targets.」
For the performance-linked portion of executive compensation, establishes consolidated revenue, consolidated operating profit and net income attributable to owners of the parent as performance metrics, with compensation varying according to target achievement.