Policy of using profit before income taxes as an indicator for performance-linked compensation
First written in FY2022. 2 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
22 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The performance indicator for performance-linked compensation and other compensation is achievement of profit before income taxes and other adjustments in the management plan for the current fiscal year.」
The company reconfirmed its policy of using achievement of the management plan for profit before income taxes and other adjustments as the performance-linked compensation indicator. No performance-linked compensation was recorded for the current fiscal year. - FY2025RestatedAnnual report
「The performance indicator for performance-linked compensation and other compensation is achievement of profit before income taxes and other adjustments in the management plan for the current fiscal year.」
The company reconfirmed its policy of using achievement of the management plan for profit before income taxes and other adjustments as the performance-linked compensation indicator. No performance-linked compensation was recorded for the current fiscal year. - FY2024No performance-linked compensation recordedAnnual report
「Performance-linked compensation —」
Although the policy of using achievement of the management plan for profit before income taxes and other adjustments as the performance indicator is disclosed, no performance-linked compensation was recorded for the current fiscal year, and compensation for directors who are not Audit & Supervisory Committee members consisted of ¥96.3 million in basic compensation. - FY2023AdvancedAnnual report
「The performance indicator for performance-linked compensation and other compensation is achievement of profit before income taxes and other adjustments in the management plan for the current fiscal year. This indicator was selected because the benchmark for achieving sustainable growth for the company group is the continued achievement of budget targets for consolidated profit and loss.」
The company specified achievement of the management plan for profit before income taxes and other adjustments as the performance-linked compensation indicator and recorded ¥10 million in performance-linked compensation during the current fiscal year. - FY2022First statedAnnual report
「The performance indicator for performance-linked compensation and other compensation is achievement of the amount of profit before income taxes and other adjustments in the management plan for the current fiscal year. This indicator was selected because the benchmark for achieving sustainable growth for the company group is the continued achievement of budget targets for consolidated profit and loss.」
The company explicitly stated its policy of using achievement of the amount of profit before income taxes and other adjustments in the management plan for the current fiscal year as the performance indicator for performance-linked compensation.