Komori
DCM Holdings (3050) · InitiativeDropped

Reintroduction of the Employee Stock Ownership ESOP Trust

First written in FY2017. 12 of 17 entries say "Restated". Latest entry: FY2026-H1.

17entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q3 – FY2021-Q3RestatedFY2022-Q3 – FY2026-H12017: 220172018: 320182019: 120192020: 120202021: 320212022: 320222023: 120232024: 220242025: 12025
Same theme, other companies
Trust-Based Employee Stock Ownership Association Incentive (E-Ship)A theme 108 companies write about · 0 as a headwind · 106 as a tailwind

4 other companies' latest entry also says "Dropped".

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 108 companies compared. The sentences above are computed from all 108.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1DroppedAnnual report

    「For the interim period of the current consolidated fiscal year, we have introduced a “performance-linked share-based compensation plan for directors,” an “incentive plan for senior employees,” and an “incentive plan for employees identified as potential senior employees.”」

    The employee stock ownership ESOP trust was no longer listed among the plans introduced during the interim consolidated accounting period, while plans for directors, senior employees, and employees identified as potential senior employees were listed.
  2. FY2025-H1RestatedAnnual report

    「For the cumulative interim period of the current consolidated fiscal year, we have introduced a “performance-linked share-based compensation plan for directors,” an “incentive plan for senior employees,” an “incentive plan for employees identified as potential senior employees,” and an “employee stock ownership ESOP trust.” The number of Company shares held by the “executive compensation BIP trust account,” “share grant ESOP trust account,” and “employee stock ownership ESOP trust account,” which are recorded as treasury shares under shareholders’ equity, is included in treasury shares deducted in calculating the average number of shares outstanding during the period for purposes of calculating “interim net income per share.” (Interim period of the current consolidated fiscal year: 388 thousand shares in the executive compensation BIP trust account, 4,479 thousand shares in the share grant ESOP trust account, and 79 thousand shares in the employee stock ownership ESOP trust account)」

    Reconfirmed the introduction and operation of the employee stock ownership ESOP trust and the treatment of the 79 thousand shares held in its trust account as treasury shares deducted in calculating interim net income per share.
  3. FY2024RestatedAnnual report

    「Total number of shares scheduled to be acquired by employees and others 1,006,900 shares」

    Reconfirmed the employee stock ownership ESOP trust mechanism involving the purchase of shares and their sale to the employee stock ownership association over 3 years, and the scheduled acquisition of 1,006,900 shares.
  4. FY2024-Q1RestatedAnnual report

    「For the cumulative first quarter of the current consolidated fiscal year, we have introduced a “performance-linked share-based compensation plan for directors,” an “incentive plan for senior employees,” an “incentive plan for employees identified as potential senior employees,” and an “employee stock ownership ESOP trust.” The number of Company shares held by the “executive compensation BIP trust account,” “share grant ESOP trust account,” and “employee stock ownership ESOP trust account,” which are recorded as treasury shares under shareholders’ equity, is included in treasury shares deducted in calculating the average number of shares outstanding during the period for purposes of calculating “quarterly net income per share.” (Cumulative first quarter of the current consolidated fiscal year: 332 thousand shares in the executive compensation BIP trust account, 3,435 thousand shares in the share grant ESOP trust account, and 457 thousand shares in the employee stock ownership ESOP trust account)」

    Reconfirmed the operation of the employee stock ownership ESOP trust and the treatment of the 457 thousand shares held in its trust account as treasury shares deducted in calculating earnings per share.
  5. FY2023-Q2RestatedAnnual report

    「For the cumulative second quarter of the current consolidated fiscal year, we have introduced a “performance-linked share-based compensation plan for directors,” an “incentive plan for executive officers,” and an “employee stock ownership ESOP trust.” The number of Company shares held by the “executive compensation BIP trust account,” “share grant ESOP trust account,” and “employee stock ownership ESOP trust account,” which are recorded as treasury shares under shareholders’ equity, is included in treasury shares deducted in calculating the average number of shares outstanding during the period for purposes of calculating “quarterly net income per share.” (Cumulative second quarter of the current consolidated fiscal year: 261 thousand shares in the executive compensation BIP trust account, 2,625 thousand shares in the share grant ESOP trust account, and 649 thousand shares in the employee stock ownership ESOP trust account)」

    Reconfirmed the introduction and operation of each share incentive plan, including the employee stock ownership ESOP trust, and the treatment of shares held in trust as treasury shares deducted in calculating earnings per share.
  6. FY2023-Q1RestatedAnnual report

    「For the cumulative consolidated first-quarter period, the company had introduced a performance-based share compensation plan for directors, an incentive plan for senior employees and an employee stock ownership ESOP trust. Shares of the company held by the executive compensation BIP trust account, stock-grant ESOP trust account and employee stock ownership ESOP trust account, which are recorded as treasury shares in shareholders’ equity, are included in treasury shares deducted when calculating the weighted-average number of shares for basic quarterly earnings per share (cumulative consolidated first-quarter period: executive compensation BIP trust account 261 thousand shares; stock-grant ESOP trust account 565 thousand shares; employee stock ownership ESOP trust account 824 thousand shares).」

    Reconfirmed the introduction and operation of the employee stock ownership ESOP trust, and described the treatment of the 824 thousand shares held in its trust account as treasury shares deducted in calculating earnings per share.
  7. FY2022-Q3RestatedAnnual report

    「For the cumulative consolidated third-quarter period, the company had introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust. Shares of the company held by the executive compensation BIP trust account and employee stock ownership ESOP trust account, which are recorded as treasury shares in shareholders’ equity, are included in treasury shares deducted when calculating the weighted-average number of shares for basic quarterly earnings per share (cumulative consolidated third-quarter period: executive compensation BIP trust account 264 thousand shares; employee stock ownership ESOP trust account 154 thousand shares).」

    Reconfirmed the introduction and operation of the employee stock ownership ESOP trust and the treatment of the 154 thousand shares held in its trust account as treasury shares deducted in calculating earnings per share.
  8. FY2022-Q2ReframedAnnual report

    「At a meeting of the Board of Directors held on 9 July 2021, the Company resolved to reintroduce the employee incentive plan “Employee Stock Ownership ESOP Trust” (the “ESOP Trust”) with the aim of enhancing the Company’s medium- to long-term corporate value. At a meeting of the Board of Directors held on 29 September 2021, the Company determined details including the timing of establishing the ESOP Trust and the implementation period.」

    Following the end of the previous ESOP Trust, the Company resolved to reintroduce it and specified details including the timing of establishment and the implementation period. The trust period was set from 4 October 2021 to 20 October 2024, and the total acquisition amount was set at ¥1,130 million.
  9. FY2021AchievedAnnual report

    「Company shares held by the ESOP trust account (380 thousand shares at the beginning of the current consolidated fiscal year; — thousand shares at the end of the current consolidated fiscal year)」

    The employee stock ownership ESOP trust ended following the sale of shares, and the number of shares held in the ESOP trust account was zero at the end of the current consolidated fiscal year.
  10. FY2021-Q3RestatedAnnual report

    「The company has introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust. Shares of the company held by the executive compensation BIP trust account and employee stock ownership ESOP trust account, which are recorded as treasury shares in shareholders’ equity, are included in treasury shares deducted when calculating the weighted-average number of shares for basic and diluted quarterly earnings per share (previous cumulative consolidated third-quarter period: executive compensation BIP trust account 297 thousand shares; employee stock ownership ESOP trust account 585 thousand shares; current cumulative consolidated third-quarter period: executive compensation BIP trust account 277 thousand shares; employee stock ownership ESOP trust account 213 thousand shares).」

    Reconfirmed the introduction and operation of the employee stock ownership ESOP trust and the treatment of shares held in its trust account as treasury shares deducted in calculating earnings per share.
  11. FY2020-Q3RestatedAnnual report

    「The company has introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust.」

    Reconfirmed the introduction and operation of the employee stock ownership ESOP trust.
  12. FY2020-Q1RestatedAnnual report

    「The company has introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust. Shares of the company held by the executive compensation BIP trust account and employee stock ownership ESOP trust account, which are recorded as treasury shares in shareholders’ equity, are included in treasury shares deducted when calculating the weighted-average number of shares for basic and diluted quarterly earnings per share (previous cumulative consolidated first-quarter period: executive compensation BIP trust account 306 thousand shares; employee stock ownership ESOP trust account 974 thousand shares; current cumulative consolidated first-quarter period: executive compensation BIP trust account 306 thousand shares; employee stock ownership ESOP trust account 665 thousand shares).」

    Reconfirmed the introduction of the employee stock ownership ESOP trust and the treatment of the 665 thousand shares held in its trust account as treasury shares deducted in calculating earnings per share.
  13. FY2019-Q2RestatedAnnual report

    「The company has introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust. Shares of the company held by the executive compensation BIP trust account and employee ESOP trust account, which are recorded as treasury shares in shareholders’ equity, are included in treasury shares deducted when calculating the weighted-average number of shares for basic and diluted quarterly earnings per share (cumulative consolidated second-quarter period: executive compensation BIP trust account 306 thousand shares; employee ESOP trust account 827 thousand shares).」

    Reconfirmed the introduction of the employee stock ownership ESOP trust and the treatment of the 827 thousand shares held in its trust account as treasury shares deducted in calculating earnings per share.
  14. FY2018RestatedAnnual report

    「The Company establishes a trust for the benefit of employees who meet certain requirements among those participating in the “DCM Holdings Employee Stock Ownership Association,” and the trust purchases in advance, in a single transaction, the number of Company shares expected to be acquired by the Company’s employee stock ownership association over 3 years.」

    Reconfirmed the mechanism of the employee stock ownership ESOP trust, under which employees build wealth and corporate value is enhanced through the purchase of shares and their sale to the employee stock ownership association over 3 years.
  15. FY2018-Q3RestatedAnnual report

    「From the consolidated second-quarter accounting period, the company introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust. Shares of the company held by the executive compensation BIP trust account and employee stock ownership ESOP trust account, which are recorded as treasury shares in shareholders’ equity, are included in treasury shares deducted when calculating the weighted-average number of shares for basic and diluted quarterly earnings per share (cumulative consolidated third-quarter period: executive compensation BIP trust account 164 thousand shares; employee stock ownership ESOP trust account 551 thousand shares).」

    Reconfirmed the treatment for calculation purposes during the cumulative third quarter and the number of shares held in trust for the employee stock ownership ESOP trust introduced from the second quarter of the consolidated fiscal year.
  16. FY2018-Q2AdvancedAnnual report

    「From the consolidated second-quarter accounting period, the company introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust. Shares of the company held by the executive compensation BIP trust account and employee stock ownership ESOP trust account, which are recorded as treasury shares in shareholders’ equity, are included in treasury shares deducted when calculating the weighted-average number of shares for basic and diluted quarterly earnings per share (cumulative consolidated second-quarter period: executive compensation BIP trust account 306 thousand shares; employee stock ownership ESOP trust account 1,148 thousand shares).」

    The employee stock ownership ESOP trust was introduced from the second quarter of the current consolidated fiscal year, and the 1,148 thousand shares held in the trust account have been deducted in calculating earnings per share.
  17. FY2017First statedAnnual report

    「At a meeting of the Board of Directors held on 9 May 2017, the Company resolved to reintroduce the employee incentive plan “Employee Stock Ownership ESOP Trust” (the “ESOP Trust”), with the aim of enhancing the Company’s medium- to long-term corporate value.」

    Resolved to reintroduce the ESOP Trust, which seeks to enhance medium- to long-term corporate value by helping employees build wealth and providing an incentive for the share price to rise. The mechanism for purchasing and selling shares over the next 3 years was also described.
Moved together

"Aggressive Store Openings and Establishing a Dominant Store Presence" moved the same way as this thread, in the same document, in 2 of its 17 moves.

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  1. ★This thread
  2. 1Aggressive Store Openings and Establishing a Dominant Store Presence2×
  3. 2Dividend growth policy based on stable dividends2×
  4. 3Share Repurchases to Enhance Shareholder Returns and Capital Efficiency2×

★ 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.

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