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Nissan Chemical (4021) · InitiativeRaisedLatest Share Issuance and Disposal (2026-08-07): "Advanced"

Introduction of the Performance-Linked Share Compensation Scheme "Board Benefit Trust (BBT)"

First written in FY2020-Q2. 12 of 20 entries say "Advanced", first in FY2020-Q3. Latest entry: 2026-08-07.

20entries
8years
4from disclosures
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How it moved
ProgressHeldSoftenedWorseAdvancedFY2020-Q3 – FY2021-Q2AdvancedFY2023-Q1 – FY2024-Q1RestatedFY2024-Q2 – FY2024-Q3AdvancedFY2025-H1 – 2026-08-072019: 12020: 320202021: 320212022: 320222023: 220232024: 220242025: 120252026: 52026
Same theme, other companies
BBT-Based Stock Benefit Trust for DirectorsA theme 98 companies write about · 0 as a headwind · 98 as a tailwind

35 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 98 companies compared. The sentences above are computed from all 98.
Full recordFilings, disclosures and news, newest first
  1. FY2026RaisedAnnual report

    「The revised compensation mix by category for fiscal 2026 is targeted at 50:30:20 for cash compensation (base compensation), cash compensation (performance-based compensation) and performance-linked stock compensation, respectively, assuming a 100% achievement rate for the performance indicators.」

    The Company presented a proposal to revise the proportion of performance-linked stock compensation, raising it from the previous 7% to 20%. ROE and three-year TSR will be used as performance indicators, and malus and clawback provisions are also planned.
  2. FY2026-H1AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT) approved at the Board of Directors meeting held on 30 July 2019, the Company distributed 7,200 shares to eligible recipients as of 25 April 2025 and 25 July 2025./At the end of the current interim consolidated fiscal period, the treasury shares had a carrying amount of ¥635 million and numbered 132,200 shares.」

    Under the BBT, 7,200 shares were distributed to eligible recipients. At the period-end, 132,200 shares remained in the trust, with a carrying amount of ¥635 million.
  3. FY2025-H1AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT) approved at the Board of Directors meeting held on 30 July 2019, the Company distributed 4,600 shares to eligible recipients as of 25 April 2024.」

    Under the BBT, 4,600 shares were distributed to eligible recipients. At the end of the current interim consolidated fiscal period, 139,400 shares remained in the trust, with a carrying amount of ¥670 million.
  4. FY2024-Q3RestatedAnnual report

    「At the end of the third quarter of the current consolidated fiscal year, the treasury shares had a carrying amount of ¥692 million and numbered 144,000 shares.」

    The performance-linked stock compensation plan, BBT, continues to be applied. At the end of the third quarter of the current fiscal year, the trust held 144,000 shares with a carrying amount of ¥692 million.
  5. FY2024-Q2RestatedAnnual report

    「At the end of the second quarter of the current consolidated fiscal year, the treasury shares had a carrying amount of ¥692 million and numbered 144,000 shares.」

    The performance-linked stock compensation plan, BBT, continues to be applied. At the end of the second quarter of the current fiscal year, the trust held 144,000 shares with a carrying amount of ¥692 million.
  6. FY2024-Q1AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT) approved at the Board of Directors meeting held on 30 July 2019, the Company distributed 7,600 shares to eligible recipients as of 25 April 2023.」

    Under the BBT, 7,600 shares were distributed to eligible recipients. At the end of the first quarter of the current fiscal year, 144,000 shares remained in the trust, with a carrying amount of ¥692 million.
  7. FY2023-Q2AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT) approved at the Board of Directors meeting held on 30 July 2019, the Company distributed 4,700 shares to eligible recipients as of 26 April 2022. In addition, it distributed 6,800 shares to eligible recipients as of 25 July 2022. As a result, treasury shares decreased by ¥55 million during the six months ended the second quarter of the current consolidated fiscal year.」

    Under the BBT, a total of 11,500 shares were distributed to eligible recipients. At the end of the second quarter of the current fiscal year, 152,500 shares remained in the trust, with a carrying amount of ¥733 million.
  8. FY2023-Q1AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT), based on the resolution of the Board of Directors meeting held on 30 July 2019, the Company distributed 4,700 shares to eligible recipients as of 26 April 2022. As a result, treasury shares decreased by ¥22 million during the three months ended the first quarter of the current consolidated fiscal year.」

    Under the BBT, 4,700 shares were distributed to eligible recipients, leaving 159,300 shares in the trust with a carrying amount of ¥765 million.
  9. FY2022-Q3RestatedAnnual report

    「At the end of the third quarter of the current consolidated fiscal year, the treasury shares had a carrying amount of ¥788 million and numbered 164,000 shares.」

    The existing Stock Benefit Trust (BBT) continues to be applied. At the fiscal year-end, the trust held 164,000 shares with a carrying amount of ¥788 million.
  10. FY2022-Q2AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT) approved by the Board of Directors on 30 July 2019, the Company distributed 1,000 shares to eligible recipients as of 23 April 2021. In addition, it distributed 800 shares to eligible recipients as of 21 July 2021.」

    Under the BBT, a total of 1,800 shares were distributed to eligible recipients. At the end of the second quarter of the current fiscal year, 164,000 shares remained in the trust, with a carrying amount of ¥788 million.
  11. FY2022-Q1AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT) approved at the Board of Directors meeting held on 30 July 2019, the Company distributed 1,000 shares to eligible recipients as of 23 April 2021.」

    Under the existing BBT, 1,000 shares were distributed to eligible recipients. At the end of the first quarter, 164,800 shares remained in the trust, with a carrying amount of ¥792 million.
  12. FY2021-Q3RestatedAnnual report

    「Beginning in the second quarter of the previous consolidated fiscal year, the Company introduced the performance-linked stock compensation plan, the Stock Benefit Trust (BBT), for directors excluding outside directors, executive officers and advisers, collectively, “directors and other officers.”」

    The BBT continues to be applied. At the end of the third quarter of the current fiscal year, the trust held 165,800 shares with a carrying amount of ¥797 million. No further changes to the plan were disclosed.
  13. FY2021-Q2AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT), the Company distributed 100 shares to eligible recipients as of 24 April 2020. In addition, it distributed 300 shares to eligible recipients as of 22 July 2020.」

    Under the existing BBT, additional shares were distributed to eligible recipients. At the fiscal year-end, the trust held 165,800 shares with a carrying amount of ¥797 million.
  14. FY2021-Q1AdvancedAnnual report

    「Under the Stock Benefit Trust (BBT), the Company distributed 100 shares to eligible recipients as of 24 April 2020.」

    Under the existing BBT, shares were distributed to eligible recipients as of 24 April 2020. At the fiscal year-end, the trust held 166,100 shares with a carrying amount of ¥798 million.
  15. FY2020-Q3AdvancedAnnual report

    「In addition, pursuant to the trust agreement for the Stock Benefit Trust (BBT) approved at the Board of Directors meeting held on 30 July 2019, the Company acquired 166,200 treasury shares. As a result, treasury shares increased by ¥799 million during the nine months ended the third quarter of the current consolidated fiscal year.」

    Under the BBT introduced in the second quarter, the trust acquired 166,200 treasury shares with a carrying amount of ¥799 million.
  16. FY2020-Q2First statedAnnual report

    「Beginning in the second quarter of the current consolidated fiscal year, the Company introduced the performance-linked stock compensation plan, the Stock Benefit Trust (BBT), for directors excluding outside directors, executive officers and advisers, collectively, “directors and other officers.” The plan is intended to clarify the link between the compensation of directors and other officers and the Company’s performance and share value, and to encourage them to contribute to improved medium- to long-term performance and increased corporate value by sharing with shareholders not only the benefits of a rising share price but also the risk of a decline.」

    The Company introduced a Stock Benefit Trust linking compensation for directors and other officers to performance and share value from the second quarter of the current fiscal year. The trust acquired 166,200 shares, with a carrying amount of ¥799 million, as disclosed.
Moved together

"Repurchase and Cancellation of Treasury Shares and Shareholder Returns" moved the same way as this thread, in the same document, in 12 of its 20 moves.

1295522★123456
  1. ★This thread
  2. 1Repurchase and Cancellation of Treasury Shares and Shareholder Returns12×
  3. 2Improved Financial Position Driven by Lower Borrowings and a Higher Equity Ratio9×
  4. 3Operating Profit, Ordinary Profit and Profit Attributable to Owners of the Parent Reach New Record Highs5×
  5. 4Six-Month Revenue and Profit Growth5×
  6. 5Strengthening Market Intelligence and Customer Support through Overseas Operations2×
  7. 6Revenue growth driven by the start-up of a semiconductor materials customer's new plant and recovery in operating rates2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Nissan Chemical yet. It last moved in the Share Issuance and Disposal of 2026-08-07: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Introduction of the Performance-Linked Share Compensation Scheme "Board Benefit Trust (BBT)" | Nissan Chemical Corporation (4021) | Komori