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Ishihara Chemical (4462) · PolicyDecrease in profit-linked remuneration payments

Linking Director Compensation to Corporate Performance Through Profit-Linked Remuneration

First written in FY2017. 3 of 19 entries say "Advanced", first in FY2019. Latest entry: FY2026.

19entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2017OtherFY2022-Q2 – FY2025-H12017: 120172018: 020182019: 120192020: 320202021: 320212022: 220222023: 420232024: 220242025: 220252026: 12026
Same theme, other companies
Policy Combining Fixed Base Compensation with Performance-Linked BonusesA theme 4 companies write about · 0 as a headwind · 2 as a tailwind

1 other company's latest entry also says "Other".

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Full recordFilings, disclosures and news, newest first
  1. FY2026Decrease in profit-linked remuneration paymentsAnnual report

    「The actual amount for X was ¥4,283.998 million, the actual amount for Y was ¥3,553.209 million, the actual number of months paid was 4 months, and the actual amount paid was ¥37.2 million.」

    The number of months paid was unchanged from the previous year at 4 months, but profit-linked remuneration decreased to ¥37.2 million from ¥51.2 million in the previous year.
  2. FY2026-H1Decrease in interim-period provisionAnnual report

    「Provision for directors' bonuses 13,950 thousand yen」

    The provision for directors' bonuses for the current interim consolidated period was ¥13.95 million, down from ¥25.6 million in the same period of the previous year.
  3. FY2025AdvancedAnnual report

    「The actual amount for X was ¥3,553.209 million, the actual amount for Y was ¥2,742.736 million, the actual number of months paid was 4 months, and the actual amount paid was ¥51.2 million.」

    For profit-linked remuneration, the company has disclosed the actual amount of profit before income taxes and other adjustments before inclusion of profit-linked remuneration, 4 months of payments, and payments of ¥51.2 million.
  4. FY2025-H1Decrease in mid-year-end provision balanceAnnual report

    「Provision for directors' bonuses 39,600 25,600」

    The balance of the provision for directors' bonuses decreased from ¥39.6 million at the end of the previous consolidated fiscal year to ¥25.6 million at the end of the current interim consolidated period.
  5. FY2024-Q3Increase in quarter-end provision balanceAnnual report

    「Provision for directors' bonuses 18,600 29,700」

    The balance of the provision for directors' bonuses increased from ¥18.6 million at the end of the previous consolidated fiscal year to ¥29.7 million at the end of the third quarter.
  6. FY2024-Q2Increase in cumulative quarterly provisionAnnual report

    「Provision for directors' bonuses 19,800 thousand yen」

    The provision for directors' bonuses for the second quarter of the current consolidated cumulative period was ¥19.8 million, exceeding the ¥13.95 million recorded in the same period of the previous year.
  7. FY2024-Q1Decrease in quarter-end provision balanceAnnual report

    「Provision for directors' bonuses 18,600 9,300」

    The balance of the provision for directors' bonuses decreased from ¥18.6 million at the end of the previous consolidated fiscal year to ¥9.3 million at the end of the first quarter of the current year.
  8. FY2023Decrease in actual profit-linked remuneration paymentsAnnual report

    「The actual amount for X was ¥2,511.513 million, the actual amount for Y was ¥2,917.66 million, the actual number of months paid was 2 months, and the actual amount paid was ¥18.6 million.」

    Profit-linked remuneration amounted to 2 months of payments and ¥18.6 million, down from 4 months and ¥48.8 million in the previous year.
  9. FY2023-Q3Decrease in quarter-end provision balanceAnnual report

    「Provision for directors' bonuses 38,500 20,925」

    The balance of the provision for directors' bonuses decreased from ¥38.5 million at the end of the previous consolidated fiscal year to ¥20.925 million at the end of the third quarter.
  10. FY2023-Q2Decrease in cumulative quarterly provisionAnnual report

    「Provision for directors' bonuses 20,496 thousand yen 13,950 thousand yen」

    The provision for directors' bonuses for the second quarter of the current consolidated cumulative period was ¥13.95 million, below the ¥20.496 million recorded in the same period of the previous year.
  11. FY2023-Q1Increase in quarter-end provisionAnnual report

    「Provision for directors' bonuses 38,500 6,975」

    The provision for directors' bonuses was ¥6.975 million at the end of the first quarter of the current year, up from ¥6.1 million at the end of the same quarter of the previous year.
  12. FY2022-Q2Increase in cumulative quarterly provisionAnnual report

    「Provision for directors' bonuses 20,496 thousand yen」

    The provision for directors' bonuses for the second quarter of the current consolidated cumulative period was ¥20.496 million, exceeding the ¥12.2 million recorded in the same period of the previous year.
  13. FY2021AdvancedAnnual report

    「The actual amount for X was ¥2,199.482 million, the actual amount for Y was ¥1,582.705 million, the actual number of months paid was 4 months, and the actual amount paid was ¥48.8 million.」

    Profit-linked remuneration amounted to 4 months of payments and ¥48.8 million, up from 2 months and ¥24.4 million in the previous year.
  14. FY2021-Q3Decrease in quarterly provisionAnnual report

    「Provision for directors' bonuses 24,400 18,300」

    The provision for directors' bonuses decreased from ¥24.4 million at the end of the previous consolidated fiscal year to ¥18.3 million at the end of the third quarter, compared with the benchmark amount for the same period of the previous year.
  15. FY2021-Q2Decrease in quarterly provisionAnnual report

    「Provision for directors' bonuses 24,400 12,200」

    The provision for directors' bonuses decreased from ¥24.4 million at the end of the same quarter of the previous year to ¥12.2 million at the end of the current quarter.
  16. FY2021-Q1Decrease in quarterly provisionAnnual report

    「Provision for directors' bonuses 24,400 6,100」

    The provision for directors' bonuses decreased from ¥24.4 million at the end of the same quarter of the previous year to ¥6.1 million at the end of the current quarter, indicating a decrease in the quarterly provision for profit-linked remuneration.
  17. FY2020Decrease in actual paymentsAnnual report

    「The actual amount for X was ¥1,629.310 million, the actual amount for Y was ¥1,681.927 million, the actual number of months paid was 2 months, and the actual amount paid was ¥24.4 million.」

    The current year's profit-linked remuneration amounted to 2 months of payments and ¥24.4 million, down from 4 months and ¥44.8 million in the previous year.
  18. FY2019AdvancedAnnual report

    「The actual amount for X was ¥1,681.927 million, the actual amount for Y was ¥1,307.771 million, the actual number of months paid was 4 months, and the actual amount paid was ¥44.8 million.」

    For profit-linked remuneration, the company has disclosed for the first time specific figures for the current and previous year's earnings used in the calculation, 4 months of payments, and payments of ¥44.8 million.
  19. FY2017First statedAnnual report

    「The compensation of the Company's directors consists of fixed monthly compensation (fixed monthly remuneration) and variable director bonuses (profit-linked remuneration), and is paid within the limit for directors' compensation and other payments approved by the general meeting of shareholders, which is ¥230 million per year under the resolution of the annual general meeting of shareholders held on 26 June 2013.」

    The policy is stated that director compensation consists of fixed compensation and profit-linked remuneration, and is intended to provide incentives for increasing corporate value and achieving sustainable growth in the short and medium to long term. The cap on profit-linked remuneration is ¥70 million in total.
Moved together

"Strengthening Shareholder Returns Based on Stable Dividends" moved the same way as this thread, in the same document, in 3 of its 19 moves.

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  1. ★This thread
  2. 1Strengthening Shareholder Returns Based on Stable Dividends3×
  3. 2Enhancing corporate value by improving ordinary profit, ROE and EPS3×
  4. 3Diversification of Production Locations and Expansion of Production Capacity3×
  5. 4Business expansion through the development of new products, technologies and markets2×
  6. 5Expansion of Overseas Bases and Development of Globally Capable Personnel2×
  7. 6Priority Allocation of Retained Earnings to Research and Development, New Businesses and New Technologies2×

★ 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.

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Linking Director Compensation to Corporate Performance Through Profit-Linked Remuneration | ISHIHARA CHEMICAL CO.,LTD. (4462) | Komori