Consideration of Introducing Performance-Linked Compensation
First written in FY2023. 3 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 8 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「During the fiscal year, performance-based compensation and other non-monetary compensation, including share-based compensation, were not introduced.」
It is stated that performance-based compensation and share-based compensation were not introduced for directors' compensation during the fiscal year either. - 2026-04-14AdvancedRevisions to earnings forecasts
「We will work to improve engineer retention and customer satisfaction through measures including strengthening sales capabilities and the management foundation across the Group, securing a personnel base through M&A, and reviewing evaluation and compensation systems.」
In connection with the previous consideration of performance-linked compensation, the company describes measures including a review of its evaluation and compensation systems. - FY2025RestatedAnnual report
「During the fiscal year, performance-based compensation and other non-monetary compensation, including share-based compensation, were not introduced.」
It is stated that directors' compensation consists solely of fixed compensation and that performance-based compensation has not been introduced. - FY2024RestatedAnnual report
「Currently, the compensation of the Company's directors, excluding directors who are Audit and Supervisory Committee members, consists only of monthly fixed compensation. However, in view of the future expansion of the Company's business and its growth phase, the Company will consider introducing performance-based compensation.」
The policy of providing directors' compensation solely as fixed compensation and considering the introduction of performance-based compensation is reiterated. - FY2023First statedAnnual report
「The Company's directors currently receive only fixed monthly compensation. In light of the future expansion of the Company's business and its growth phase, the Company will consider introducing performance-linked compensation.」
A new policy is disclosed of considering the introduction of performance-based compensation while currently providing only fixed compensation.