Performance-Linked Compensation and Restricted Stock Compensation
First written in FY2019. 10 of 11 entries say "Advanced", first in FY2020-Q1. Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.
65 other companies' latest entry also says "Advanced".
- FY2026-H1AdvancedAnnual report
「Between 1 October 2025 and 31 October 2025, the number of shares increased by 100,000 through the exercise of share acquisition rights (stock options), and by 86,000 through an in-kind contribution made as stock-based compensation with a total of ¥40.592 million in monetary compensation receivables as the contribution.」
As part of the administration of performance-linked and restricted share compensation, the company issued 86,000 specified restricted shares during the period through the filing date. - FY2025-H1AdvancedAnnual report
「23 August 2024 66,104 Paid-in third-party allotment (issuance of specified restricted shares) Issue price: ¥623 Amount credited to capital: ¥311.5 Allottees: 1 director, excluding directors who are Audit and Supervisory Committee members 3 directors who are Audit and Supervisory Committee members 41 employees」
As part of the administration of performance-linked and restricted share compensation, the company issued shares on 23 August 2024 to 4 directors and 41 employees. - FY2024-Q2AdvancedAnnual report
「24 August 2023 (Note) Paid-in third-party allotment (issuance of specified restricted shares) Issue price: ¥657 Amount credited to capital: ¥328.5 Allottees: 1 director, excluding directors who are Audit and Supervisory Committee members 3 directors who are Audit and Supervisory Committee members 43 employees」
As part of the administration of performance-linked and restricted share compensation, the company issued 94,517 shares to 4 directors and 43 employees. - FY2023AdvancedAnnual report
「For performance-linked compensation and other compensation, 2 types of evaluation criteria have been established: (1) company performance in the previous consolidated fiscal year, and (2) the expected contribution to the company, its businesses and performance during the current consolidated fiscal year and over the medium to long term. For (1), achievement levels are calculated by quantitatively evaluating consolidated revenue and consolidated operating income for the previous consolidated fiscal year at a ratio of 1:9.」
The company disclosed a quantitative method for evaluating consolidated revenue and consolidated operating income for the previous fiscal year at a ratio of 1:9, and paid non-monetary compensation to directors and outside officers during the current fiscal year. - FY2023-Q2AdvancedAnnual report
「16 August 2022 (Note) 56,895 Paid-in third-party allotment (issuance of specified restricted shares) Issue price: ¥644 Allottees: 1 director, excluding directors who are Audit and Supervisory Committee members 3 directors who are Audit and Supervisory Committee members 33 employees」
The company issued 56,895 shares as restricted share compensation on 16 August 2022 to 4 directors and 33 employees. - FY2022AdvancedAnnual report
「The breakdown of total non-monetary compensation and other benefits for directors, excluding directors who are Audit and Supervisory Committee members and outside directors, was ¥2.893 million in performance-linked compensation. The breakdown for outside officers was ¥3.037 million in performance-linked compensation.」
The company specifically disclosed current-period non-monetary compensation payments of ¥2.893 million to directors and ¥3.037 million to outside officers in relation to performance-linked compensation and restricted share compensation. - FY2022-Q2AdvancedAnnual report
「13 August 2021 (Note) 2 70,996 Paid-in third-party allotment (issuance of specified restricted shares) Issue price: ¥627 Allottees: 1 director, excluding directors who are Audit and Supervisory Committee members 3 directors who are Audit and Supervisory Committee members 28 employees」
The company issued 70,996 shares as restricted share compensation to directors and employees. - FY2021AdvancedAnnual report
「For performance-linked compensation, 2 types of evaluation criteria have been established: (1) company performance in the previous consolidated fiscal year, and (2) the expected contribution to the company, its businesses and performance during the current consolidated fiscal year and over the medium to long term. Achievement levels for each evaluation criterion are measured using revenue, operating income and other metrics, the performance-linked coefficient is calculated, and the amount of performance-linked compensation is calculated by multiplying fixed compensation by that coefficient.」
The company has specified a method for calculating performance-linked compensation by evaluating performance in the previous fiscal year and expected contributions during the current fiscal year and over the medium to long term, and reflecting achievement levels for revenue, operating income and other metrics in fixed compensation. Performance-linked compensation was paid to directors and outside officers during the current fiscal year. - FY2021-Q2AdvancedAnnual report
「17 August 2020 (Note) 57,700 Paid-in third-party allotment (issuance of specified restricted shares)」
The company issued 57,700 shares as restricted share compensation to directors and employees. - FY2020-Q1AdvancedAnnual report
「Pursuant to a resolution of the Board of Directors at a meeting held on 5 July 2019, the company issued 75,000 new shares on 1 August 2019 as restricted stock compensation.」
Regarding restricted share compensation mentioned in the performance-linked compensation policy, the company has disclosed the specific implementation stage, involving the issuance of 75,000 shares to 3 directors who are Audit and Supervisory Committee members and 26 employees. - FY2019First statedAnnual report
「For performance-linked compensation, 2 types of evaluation criteria have been established: (1) company performance in the previous consolidated fiscal year (weighting: 50%), and (2) the expected contribution to the company, its businesses and performance during the current consolidated fiscal year and over the medium to long term (weighting: 50%). A maximum achievement level of 150% is set for each evaluation criterion. The performance-linked coefficient is calculated by multiplying the achievement level by the applicable weighting, and the amount of performance-linked compensation is calculated by multiplying the resulting coefficient by fixed compensation.」
For executive compensation, the company has, for the first time, identified as a topic its policy for calculating performance-linked compensation, which evaluates revenue and operating income for the previous consolidated fiscal year and expected contributions during the current fiscal year and over the medium to long term, each at 50%, with a maximum target achievement level of 150%. It also discloses a policy of paying part of performance-linked compensation in restricted shares.