Fixed compensation as the basis, with continued consideration of performance-linked compensation
First written in FY2019. 4 of 10 entries say "Advanced", first in FY2025-H1. Latest entry: 2026-10-14.
- 2026-10-14AdvancedGovernance
「今般、その柔軟性と実効性を高め、株式価値向上へのコミットメントをより一層明確化することを目的として、より短い勤務期間の中で権利確定を認める譲渡制限付株式（以下「本譲渡制限付株式（短期型）」という。）の付与を可能とするよう、本制度の内容を一部改定するものです。」
既存の株式報酬制度に、勤務期間3年以上の中期型に加えて、勤務期間3か月以上の短期型譲渡制限付株式を付与できる仕組みを追加する改定を決定した。株式報酬制度の柔軟性と実効性を具体化する前進であり、元のcanonical threadは変更しない。 - FY2026-H1AdvancedAnnual report
「The stock acquisition rights issued under the Companies Act during the current interim accounting period are as follows.」
The company issued the 12th series of stock acquisition rights to directors, executive officers and employees, and the 13th series to internal directors. Exercise conditions are tied to achievement levels based on a closing share price of ¥788–¥1,575 or ¥2,100–¥2,625. - FY2025AdvancedAnnual report
「For the fiscal year ending August 2025, the amount of annual performance-linked compensation paid is calculated based on the payout rate determined according to the achievement rates for consolidated revenue and consolidated operating profit.」
The company disclosed achievement results for performance-linked compensation: actual revenue of ¥4,922 million against a target of ¥5,000 million and actual operating profit of ¥329 million against a target of ¥315 million for the fiscal year ending August 2025. - FY2025-H1AdvancedAnnual report
「The stock acquisition rights issued under the Companies Act during the current interim accounting period are as follows.」
The company issued share-based warrants for 145,100 shares to directors, executive officers and employees, and share-based warrants for 14,400 shares to internal directors. Both have an exercise period from 7 January 2027 through 10 December 2034 and are subject to share price conditions. - FY2024ReframedAnnual report
「Compensation for internal directors (executive directors) consists of basic compensation, which is fixed cash compensation, annual performance-linked compensation, which is variable cash compensation, and share-based compensation, which is non-cash compensation.」
The company restructured its compensation design to introduce a share-based compensation system, including restricted stock compensation and stock options, in addition to fixed compensation and annual performance-linked compensation. Consolidated revenue of ¥5,000 million and consolidated operating profit of ¥315 million for the fiscal year ending August 2025 are used as performance-linked metrics. - FY2023ReframedAnnual report
「The compensation structure for internal directors is designed so that, when performance targets are achieved 100%, basic compensation accounts for approximately 60%–80% and annual performance-linked compensation for approximately 40%–20%.」
The company changed from its previous policy of fixed compensation only to a system combining fixed compensation and annual performance-linked compensation for internal directors. Annual net additions to ARR and professional services revenue are used as performance metrics, with target amounts of ¥690 million and ¥814 million, respectively. - FY2022ReframedAnnual report
「Compensation for internal directors (executive directors) consists of basic compensation, which is fixed cash compensation, and annual performance-linked compensation, which is variable cash compensation. The compensation structure for internal directors is designed so that, when performance targets are achieved 100%, basic compensation accounts for approximately 80% and annual performance-linked compensation for approximately 20%.」
The company changed from the previously disclosed policy of fixed compensation only to a system combining fixed compensation and annual performance-linked compensation for internal directors. - FY2021RestatedAnnual report
「Compensation consists of monthly fixed cash compensation. No compensation other than performance-linked compensation and non-cash compensation has been introduced as a formal system for the fiscal year.」
The company reaffirmed its policy of making monthly fixed compensation the basis, without introducing performance-linked compensation or similar schemes as formal systems. - FY2020RestatedAnnual report
「Our current compensation structure consists solely of fixed compensation, and we have not introduced performance-linked compensation. We are considering introducing compensation linked to medium- and long-term performance and stock option compensation, but these remain under continued consideration in light of implementation costs and other factors.」
The company reiterated its policy of making fixed compensation the basis, while keeping performance-linked compensation and stock option compensation under continued consideration. - FY2019First statedAnnual report
「Our current compensation structure consists solely of fixed compensation, and we have not introduced performance-linked compensation. We are considering introducing compensation linked to medium- and long-term performance and stock option compensation, but these remain under continued consideration in light of implementation costs and other factors.」
The current structure consists solely of fixed compensation, while medium- and long-term performance-linked compensation and stock option compensation remain under continued consideration.