Performance-Based Bonuses Linked to Consolidated Net Income and Other Metrics
First written in FY2022. 2 of 5 entries say "Raised", first in FY2024. Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
13 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「The weighting factor is calculated as (consolidated net income before tax and other adjustments target achievement rate × 1/2) + (year-on-year change in consolidated net income before tax and other adjustments × 1/2).」
The company shifted from performance-linked bonuses centered on the previous consolidated net income target to a calculation method combining the target achievement rate and year-on-year change in consolidated net income before tax and other adjustments. The consolidated net income before tax and other adjustments target for the fiscal year ending June 2027 is ¥2,400 million. - FY2026-H1RaisedAnnual report
「The period is from September 2025, the month containing the date of the 16th Annual General Meeting of Shareholders, through June 2026. The weighting factor is calculated as (consolidated net income target achievement rate × 1/2) + (year-on-year change in consolidated net income × 1/2). Consolidated net income target 1,300,000,000」
The evaluation period for performance-linked bonuses is from September 2025 to June 2026, and the consolidated net income target was raised from the previous ¥1,280 million to ¥1,300 million. In addition to the target achievement rate, the year-on-year change has been incorporated as a calculation factor. - FY2024RaisedAnnual report
「Consolidated net income target 1,280,000,000」
The evaluation period for performance-linked bonuses is from September 2024 to June 2025, and the consolidated net income target was set at ¥1,280 million. The target was raised from the previously stated ¥1,000 million. - FY2023AdvancedAnnual report
「The period is from September 2023, the month containing the date of the 14th Annual General Meeting of Shareholders, through June 2024.」
The performance evaluation period for performance-linked bonuses is from September 2023 to June 2024, with a consolidated net income target of ¥1,000 million and net income targets set for major subsidiaries. - FY2022First statedAnnual report
「The bonus amount is calculated as the bonus base amount × the consolidated net income target achievement rate. If the person also serves as a representative director of a company subsidiary, it is calculated as (bonus base amount × 1/2 × consolidated net income target achievement rate) + (bonus base amount × 1/2 × net income target achievement rate of the company subsidiary where the person also serves as representative director).」
The company describes a system for calculating performance-linked bonuses based on a performance evaluation period from September 2022 to June 2023, a consolidated net income target of ¥600 million, and the net income targets of major subsidiaries.