Performance-linked stock compensation plan linked to the medium-term management plan
First written in FY2017. 12 of 16 entries say "Restated". Latest entry: FY2027-H1.
22 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual 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 company reconfirmed the introduction and operation of a share-based incentive plan for directors, executive employees, and employees being considered for executive positions. No introduction of a new plan or changes to the scope of eligible participants were indicated. - 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 share incentive plans for directors, senior employees, and employees identified as potential senior employees, and the treatment of shares held in trust as treasury shares deducted in calculating earnings per share. - FY2024RestatedAnnual report
「This plan covers 3 consecutive fiscal years, from the consolidated fiscal year ending at the end of February 2024 through the consolidated fiscal year ending at the end of February 2026,」
Reconfirmed the period covered by the performance-linked share-based compensation plan linked to the medium-term management plan and the maximum of 235,200 shares. - 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 each share incentive plan, including the performance-linked share-based compensation plan for directors, and the treatment of shares held in trust as treasury shares deducted in calculating earnings per share. - FY2023Updated to cover a new 3 fiscal yearsAnnual report
「This plan covers 3 consecutive fiscal years, from the consolidated fiscal year ending at the end of February 2024 through the consolidated fiscal year ending at the end of February 2026,」
The performance-linked share-based compensation plan was updated to align with the period covered by the new medium-term management plan, and the maximum number of shares covered was set at 235,200. - 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 each share incentive plan, including the performance-linked share-based compensation plan for directors, and the treatment of shares held in trust as treasury shares deducted in calculating earnings per share. - 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).」
The company reconfirmed the introduction of the performance-based share compensation plan for directors and the treatment of shares held by the BIP trust account as deductions in calculating earnings per share. - FY2021ReframedAnnual report
「This plan covers 3 consecutive consolidated fiscal years, from the consolidated fiscal year ending at the end of February 2021 through the consolidated fiscal year ending at the end of February 2023, or each subsequent 3-consolidated-fiscal-year period if the trust term is extended. Points are granted and accumulated based on the basic compensation of eligible directors and the level of achievement under the medium-term management plan. When an eligible director ceases to be a director of the eligible company, the company will deliver or otherwise provide shares of the company and other compensation calculated based on the accumulated points as executive compensation. Total number of shares scheduled to be acquired by eligible directors 235,200 shares (maximum for the 3 fiscal years combined)」
The performance-based share compensation plan continued from the fiscal year ending February 2021 through the fiscal year ending February 2023 and was revised to accommodate organizational restructuring involving the eligible company and eligible persons. The share limit was set at 235,200 shares for the 3 fiscal years combined. - 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).」
The company reconfirmed the introduction of the performance-based share compensation plan for directors and the treatment of shares held by the BIP trust account as deductions in calculating earnings per share. - FY2020-Q3RestatedAnnual report
「The company has introduced a performance-based share compensation plan for directors and an employee stock ownership ESOP trust.」
The company reconfirmed the introduction and operation of the performance-based share compensation plan for directors. - 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).」
The company reconfirmed the introduction of the performance-based share compensation plan for directors and the treatment of shares held by the BIP trust account as deductions in calculating earnings per share. - 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).」
The company reconfirmed the introduction of the performance-based share compensation plan for directors and the treatment of trust-held shares as deductions in calculating earnings per share. - FY2018RestatedAnnual report
「This plan covers 3 consecutive consolidated fiscal years, from the consolidated fiscal year ending at the end of February 2018 through the consolidated fiscal year ending at the end of February 2020. Points are granted and accumulated based on the basic compensation of eligible directors and the level of achievement under the medium-term management plan. When an eligible director ceases to be a director of the eligible company, the company will deliver or otherwise provide shares of the company and other compensation calculated based on the accumulated points as executive compensation.」
The company reconfirmed the performance-based share compensation plan covering 3 consolidated fiscal years and linked to achievement of the medium-term management plan. - 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).」
The company reconfirmed the accounting treatment and number of trust-held shares for the performance-based share compensation plan for directors introduced from the consolidated second-quarter accounting period, as applied in the cumulative third-quarter period. - 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 performance-based share compensation plan for directors was introduced from the consolidated second-quarter accounting period, and the 306 thousand shares held by the executive compensation BIP trust account were deducted in calculating earnings per share. - FY2017First statedAnnual report
「This plan covers 3 consecutive fiscal years, from the fiscal year ending at the end of February 2018 through the fiscal year ending at the end of February 2020, or each subsequent 3-fiscal-year period if the trust term is extended. Points are granted and accumulated based on the basic compensation of eligible directors and the level of achievement under the medium-term management plan. When an eligible director ceases to be a director of the eligible company, the company will deliver or otherwise provide shares of the company and other compensation calculated based on the accumulated points as executive compensation. Total number of shares scheduled to be acquired by directors and other eligible persons: 550,500 shares (maximum).」
The company introduced a BIP trust-type executive compensation plan covering 3 fiscal years, under which points are granted based on achievement of the medium-term management plan. The number of shares to be delivered was capped at 550,500 shares.