Executive Compensation Linked to Financial and ESG KPIs
First written in FY2021. 4 of 5 entries say "Advanced", first in FY2022. Latest entry: FY2026.
The whole theme swung hardest in 2025: 4 of 19 companies on the "Worse" side.
23 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Operating profit Consolidated ¥2.64 billion ¥2.62 billion 80% DH Group business ¥2.01 billion ¥2.24 billion AGEST Group business ¥0.63 billion ¥0.38 billion ROIC 15.0% 16.7%」
For the FY2026 KPIs linked to director compensation, consolidated operating profit was ¥2.62 billion versus a target of ¥2.64 billion, while ROIC was 16.7% versus a target of 15.0%. - FY2025AdvancedAnnual report
「Operating profit Consolidated ¥3.10 billion ¥2.43 billion 80% DH Group business ¥2.04 billion ¥1.94 billion AGEST Group business ¥1.06 billion ¥0.48 billion ROIC 15.0% 16.1%」
For the FY2025 KPIs linked to director compensation, consolidated operating profit was ¥2.43 billion versus a target of ¥3.10 billion, while ROIC was 16.1% versus a target of 15.0%. - FY2023AdvancedAnnual report
「KPI Target for the fiscal year ending March 2023 Actual for the fiscal year ending March 2023 Evaluation weight Financial KPI Operating profit ¥3.2 billion ¥3.0 billion 80% ROIC 15.0% 21.9%」
For the KPIs linked to director compensation, operating profit was ¥3.0 billion versus a target of ¥3.2 billion, while ROIC was 21.9% versus a target of 15.0%. - FY2022AdvancedAnnual report
「Operating profit ¥2.1 billion ¥2.7 billion 80% ROIC 15% 21%」
For the FY2022 financial KPIs, operating profit was ¥2.7 billion versus a target of ¥2.1 billion, while ROIC was 21% versus a target of 15%. - FY2021First statedAnnual report
「To raise awareness of improving performance in each fiscal year, performance-linked compensation and other compensation includes bonuses, which are cash compensation reflecting performance indicators (KPIs). The amount, calculated according to the degree of achievement of financial KPIs such as consolidated operating profit and non-financial KPIs related to ESG for each fiscal year, is paid at a specified time after the results for the fiscal year are finalized.」
The Company explicitly stated for the first time its policy of reflecting financial KPIs and ESG-related non-financial KPIs in director compensation. Targets for the fiscal year ended March 2022 included operating profit of ¥2.1 billion, ROIC of 15%, the number of IT personnel and quality engineers, the percentage of women in management positions, and the employment rate of people with disabilities.