Performance-linked compensation tied to gross profit and operating profit
First written in FY2022. 2 of 4 entries say "Advanced", first in FY2024. Latest entry: FY2026.
Lancers moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2018: 3 of 7 companies on the "Worse" side.
5 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「In calculating the performance-linked coefficient, the company uses annual targets for revenue and operating profit as the metrics, determines the coefficient according to the level of achievement, and multiplies it by the standard amount for each position to determine the payout within a range of 0% to 250%.」
The metrics for performance-linked compensation were changed from gross profit and operating profit to revenue and operating profit, and the payout range was changed to 0%–250%. - FY2025AdvancedAnnual report
「Performance-linked compensation 4,560」
The company recorded ¥4.560 million during the fiscal year in compensation linked to annual gross profit and operating profit targets. - FY2024AdvancedAnnual report
「Performance-linked compensation 3,785」
Under the compensation policy linked to annual gross profit and operating profit targets, the company recorded ¥3.785 million in performance-linked compensation during the fiscal year. - FY2022First statedAnnual report
「When the performance-linked coefficient is 100%, performance-linked compensation amounts to 25% of total compensation. In calculating the performance-linked coefficient, the company uses annual targets for gross profit and operating profit as the metrics, determines the coefficient according to the level of achievement, and multiplies it by the standard amount for each position to determine the payout within a range of 0% to 200%.」
The company stated its policy of reflecting the level of achievement of annual gross profit and operating profit targets in the performance-linked coefficient for director compensation, and setting the proportion of performance-linked compensation in total compensation and the payout range.