Performance-linked compensation and stock compensation-type stock options
First written in FY2024. 5 of 6 entries say "Advanced", first in FY2025. Latest entry: 2026-06-23.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
56 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Consolidated operating revenue for the fiscal year was ¥93,290,048 thousand and consolidated ordinary profit was ¥7,358,707 thousand, with both exceeding the targets set at the beginning of the fiscal year.」
The Company disclosed that both consolidated operating revenue and consolidated ordinary profit, the main indicators for performance-based compensation, exceeded the targets set at the beginning of the fiscal year. - 2026-04-27AdvancedShare Issuance and Disposal
「The purpose of this system is to further strengthen the linkage between directors’ compensation and the Company’s performance and share value, share with shareholders not only the benefits of a rising share price but also the risks of a falling share price, and thereby increase directors’ motivation and morale for sustained improvement in performance and corporate value over the medium to long term.」
The Company decided to issue the 19th series of share acquisition rights as performance-linked stock options to 4 directors, comprising 63 units. - FY2025AdvancedAnnual report
「The performance-based compensation payout rate is set at 100% of the standard amount when the targets established at the beginning of the fiscal year are achieved, and varies from 0% to 200% based on performance during the fiscal year and individual evaluations.」
The Company specified a performance-based compensation system under which the payout rate varies from 0% to 200% in line with consolidated operating revenue, consolidated ordinary profit and the medium-term management plan. In the current fiscal year, operating revenue exceeded the target, while ordinary profit fell short of the target. - FY2024First statedAnnual report
「This is determined by multiplying company-wide performance-based compensation, calculated using a coefficient of 0% to 200% based on the achievement rate for the consolidated ordinary profit budget, by an individual coefficient of 80% to 120% based on the degree of contribution to the business in charge and other factors, applied to the standard amount for the relevant performance-based compensation and position.」
The Company disclosed a calculation method for directors’ performance-based compensation that converts the achievement rate for the consolidated ordinary profit budget and the degree of contribution to the business in charge into coefficients.