Performance-based compensation tied to consolidated operating profit as a KPI
First written in FY2022. 3 of 4 entries say "Advanced", first in FY2024. Latest entry: FY2026.
The whole theme swung hardest in 2018: 3 of 7 companies on the "Worse" side.
30 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「As cash compensation reflecting the performance indicator (KPI), the company pays each year, at a specified time, an amount calculated according to the achievement level against the consolidated operating profit target set when preparing the budget for each fiscal year.」
Under the system reflecting achievement of the annual consolidated operating profit target in compensation, the company recorded ¥98 million in performance-linked compensation for the fiscal year, demonstrating its operation in practice. - FY2025AdvancedAnnual report
「Director category: Directors; total compensation by type: ¥68 million in performance-linked compensation」
The company disclosed that performance-linked compensation reflecting achievement against the consolidated operating profit target amounted to ¥68 million for the fiscal year. - FY2024AdvancedAnnual report
「To raise awareness of improving performance in each fiscal year, the company pays, as cash compensation reflecting the performance indicator (KPI), an amount calculated according to the achievement level against the consolidated operating profit target set when preparing the budget for each fiscal year, each year at a specified time.」
Under the system reflecting achievement of the annual consolidated operating profit target in cash compensation, the company recorded ¥24 million in performance-linked compensation for the year, demonstrating its operation in practice. - FY2022First statedAnnual report
「The company pays each year, at a specified time, an amount calculated according to the achievement level against the consolidated operating profit target set when preparing the budget for each fiscal year.」
For directors’ compensation, the company specified a policy of reflecting achievement against the consolidated operating profit target set during annual budget preparation in cash compensation.