Stock Acquisition Rights and Market-Value-Issued Stock Acquisition Rights Trusts as Medium- to Long-Term Incentives
First written in FY2021-Q1. 3 of 6 entries say "Advanced", first in FY2021-Q2. Latest entry: FY2026-H1.
The whole theme swung hardest in 2023: 1 of 10 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
- FY2026-H1DroppedAnnual report
「① [Details of the stock option plan] Not applicable. ② [Status of other stock acquisition rights, etc.] Not applicable.」
The interim report no longer included details of the applicable plan or stock acquisition rights relating to incentives using stock acquisition rights and a market-value-issued stock acquisition rights trust. - FY2024Partial lapse of stock acquisition rightsAnnual report
「The gain on reversal of stock acquisition rights recorded under extraordinary income for the current consolidated fiscal year resulted from the reversal of ¥15,618 thousand in stock acquisition rights following the lapse of stock options.」
For the stock acquisition rights introduced as medium- to long-term incentives, recorded the lapse of some rights and a gain on reversal of ¥15,618 thousand during the current consolidated fiscal year. - FY2022AdvancedAnnual report
「Following the expiration of the trust period, some of these stock acquisition rights were delivered to the Company's officers and employees as follows. Officers: 9 rights (20 rights had been delivered as of 30 November 2022, the end of the month preceding the month of the filing date). Employees: 16 rights (55 rights had been delivered as of 30 November 2022, the end of the month preceding the month of the filing date).」
Disclosed details of deliveries of incentives using a market-value-issued stock acquisition rights trust to officers and employees, including the number delivered as of the end of the month preceding the filing date. - FY2021AdvancedAnnual report
「To strengthen the linkage between non-monetary compensation and the medium-term expansion of the business and enhancement of corporate value, we distribute stock acquisition rights using stock acquisition rights and a market-value-issued stock acquisition rights trust, among other instruments, in accordance with delivery guidelines established from time to time and based on each recipient's contribution to the Company.」
Following the issuance of the Sixth and Seventh Series Stock Acquisition Rights, recorded ¥3,499 thousand in share-based compensation expense and specified the incentive policy linked to business expansion and enhancement of corporate value. - FY2021-Q2AdvancedAnnual report
「Details as of the issuance of the stock acquisition rights certificates (1 March 2021). / Common shares 4,000 / Common shares 9,500」
Disclosed details at the time of issuance on 1 March 2021 of 4,000 Sixth Series Stock Acquisition Rights and 9,500 Seventh Series Stock Acquisition Rights. The medium- to long-term incentive plan progressed to the issuance stage. - FY2021-Q1First statedAnnual report
「To further increase motivation and morale and strengthen cohesion as we seek to expand our performance and increase corporate value over the medium to long term, we will issue stock acquisition rights for consideration to our directors and employees. We resolved to introduce an incentive plan using a market-value-issued stock acquisition rights trust (the “Trust”).」
Introduced the Sixth Series Stock Acquisition Rights and the Seventh Series Stock Acquisition Rights using a market-value-issued stock acquisition rights trust to increase the motivation of directors, employees and others to expand performance and enhance corporate value over the medium to long term. The rights are to be delivered through trusts A01 to A03 from 2021 to 2023, with allocations planned based on contribution, performance and recruitment of personnel, among other factors.