Komori
baudroie (4413) · InitiativeAdvanced

Introducing Performance-Linked Incentives Through Paid Stock Acquisition Rights

First written in FY2025-Q1. 3 of 9 entries say "Raised", first in FY2026-H1. Latest entry: FY2027-H1.

9entries
3years
3from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2025-Q1 – FY2025RaisedFY2026-H1 – 2026-06-302024: 220242025: 220252026: 52026
Same theme, other companies
Exercise Conditions for Performance-Linked Stock Acquisition Rights for Officers and EmployeesA theme 178 companies write about · 9 as a headwind · 207 as a tailwind

30 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 159 companies compared. The sentences above are computed from all 159.Comparing 200 of the theme's 221 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1AdvancedAnnual report

    「During the current interim accounting period, the Company issued the following stock acquisition rights. The holders may exercise these stock acquisition rights only if consolidated EBITDA exceeds ¥7,451 million in either the fiscal year ending February 2029 or the fiscal year ending February 2030.」

    The Company issued the 7th series of paid stock acquisition rights to 177 Company employees, 5 subsidiary directors and 119 subsidiary employees, with 839,400 shares underlying the rights. The exercise condition is consolidated EBITDA exceeding ¥7,451 million in the fiscal year ending February 2029 or the fiscal year ending February 2030.
  2. FY2026RaisedAnnual report

    「These stock acquisition rights may be exercised only if EBITDA exceeds ¥7,451 million in either the fiscal year ending February 2029 or the fiscal year ending February 2030.」

    The Company resolved on a policy to issue the 7th series of stock acquisition rights, setting the performance condition at consolidated EBITDA exceeding ¥7,451 million in the fiscal year ending February 2029 or the fiscal year ending February 2030. Eligibility was also expanded to 187 Company employees, 5 subsidiary directors and 119 subsidiary employees.
  3. 2026-05-25RaisedShare Issuance and Disposal

    「The holders of the share acquisition rights may exercise these share acquisition rights only if consolidated EBITDA exceeds ¥7,451 million in either the fiscal year ending February 2029 or the fiscal year ending February 2030.」

    The company issued the seventh series of share acquisition rights and updated the performance metric for exercise conditions from the previous fifth and sixth series. The exercise condition is consolidated EBITDA above ¥7,451 million in either the fiscal year ending February 2029 or the fiscal year ending February 2030, changing both the metric and the threshold from the previously disclosed operating profit thresholds of more than ¥2,900 million and ¥5,493 million.
  4. FY2026-H1RaisedAnnual report

    「The holders of the stock acquisition rights may exercise these stock acquisition rights thereafter only if operating profit stated in the Company’s consolidated income statement, or income statement if no consolidated income statement is prepared, exceeds ¥5,493 million in either the fiscal year ending February 2028 or the fiscal year ending February 2029.」

    The Company issued the 6th series of paid stock acquisition rights to 155 Company employees, 3 subsidiary directors and 105 subsidiary employees. The exercise condition is operating profit exceeding ¥5,493 million, raised from the threshold of ¥2,900 million for the previous 5th series of stock acquisition rights, and the determination years changed to the fiscal year ending February 2028 or the fiscal year ending February 2029.
  5. FY2025RestatedAnnual report

    「5th series of stock acquisition rights Company employees 141 Directors of Company subsidiaries 2 Employees of Company subsidiaries 8」

    The Company continues to disclose that the 5th series of paid stock acquisition rights is intended for Company employees and officers and employees of subsidiaries, with exercise conditional on operating profit before amortization of goodwill exceeding ¥2,900 million in either the fiscal year ending February 2027 or the fiscal year ending February 2028.
  6. FY2025-H1RestatedAnnual report

    「During the current interim accounting period, the Company issued the following stock acquisition rights.」

    For the 5th series of paid stock acquisition rights, the Company disclosed that eligible recipients comprised 141 Company employees, 2 subsidiary directors and 8 subsidiary employees, with 133,600 shares underlying the rights. The exercise condition, requiring operating profit before amortization of goodwill to exceed ¥2,900 million in either the fiscal year ending February 2027 or the fiscal year ending February 2028, also remains in effect.
  7. FY2025-Q1First statedAnnual report

    「During the current first-quarter accounting period, the Company issued the following stock acquisition rights.」

    The Company issued the 5th series of paid stock acquisition rights to 141 Company employees, 2 directors of subsidiaries and 8 subsidiary employees. The rights may be exercised only if operating profit before amortization of goodwill exceeds ¥2,900 million in either the fiscal year ending February 2027 or the fiscal year ending February 2028.
Moved together

"Improving business efficiency and expanding business scale" moved the same way as this thread, in the same document, in 3 of its 9 moves.

33332★12345
  1. ★This thread
  2. 1Improving business efficiency and expanding business scale3×
  3. 2Strengthening the financial position and business base by prioritizing retained earnings over dividends3×
  4. 3Funding working capital primarily through cash generated from operating activities3×
  5. 4Share issuance through the exercise of stock acquisition rights and increases in share capital and capital reserves3×
  6. 5Flexible capital policy, M&A and incentive uses through share repurchases2×

★ 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
baudroie's next results are scheduled for 2026-10-15. Read the earnings preview It last moved in the M&A and Subsidiary Changes of 2026-08-19: "Softened".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Introducing Performance-Linked Incentives Through Paid Stock Acquisition Rights | baudroie,inc. (4413) | Komori