Operating-profit-linked directors' compensation
First written in FY2019. 4 of 8 entries say "Raised", first in FY2020. Latest entry: FY2026.
Nippon Shinyaku moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2018: 3 of 8 companies on the "Worse" side.
7 other companies' latest entry also says "Softened".
- FY2026SoftenedAnnual report
「The consolidated operating profit target used as the performance-linked compensation metric for the fiscal year was ¥30,000 million, compared with actual consolidated operating profit of ¥35,496 million.」
The consolidated operating profit target for performance-linked compensation fell from ¥31,000 million in the previous fiscal year to ¥30,000 million, while actual consolidated operating profit was ¥35,496 million. - 2026-05-29SoftenedGeneral Meetings of Shareholders
「なお、当事業年度における業績連動報酬に係る指標である連結営業利益は、目標が300億円で、実績は354億9千6百万円となりました。」
業績連動報酬の連結営業利益目標は、前回記録の310億円から300億円に低下している一方、実績は354億9千6百万円となっている。 - FY2025SoftenedAnnual report
「The consolidated operating profit target used as the performance-linked compensation metric for the fiscal year was ¥31,000 million, compared with actual consolidated operating profit of ¥35,450 million.」
The consolidated operating profit target for performance-linked compensation fell from ¥32,000 million in the previous fiscal year to ¥31,000 million, while actual consolidated operating profit was ¥35,450 million. - FY2024RaisedAnnual report
「The consolidated operating profit target used as the performance-linked compensation metric for the fiscal year was ¥32,000 million, compared with actual consolidated operating profit of ¥33,295 million.」
The consolidated operating profit target for performance-linked compensation was raised from ¥27.0 billion in the previous fiscal year to ¥32.0 billion, while actual consolidated operating profit was ¥33.295 billion. - FY2023RaisedAnnual report
「The consolidated operating profit target used as the performance-linked compensation metric for the fiscal year was ¥27.0 billion, compared with actual consolidated operating profit of ¥30.049 billion.」
The consolidated operating profit target for performance-linked compensation was raised from ¥25.0 billion in the previous fiscal year to ¥27.0 billion, while actual consolidated operating profit was ¥30.049 billion. - FY2021RaisedAnnual report
「The consolidated operating profit target used as the performance-linked compensation metric for the fiscal year was ¥25,000 million, compared with actual consolidated operating profit of ¥26,134 million.」
The consolidated operating profit target for performance-linked compensation was raised from ¥21,000 million in the previous fiscal year to ¥25,000 million. - FY2020RaisedAnnual report
「The operating profit target used for performance-linked compensation for the fiscal year was ¥21,000 million, compared with actual operating profit of ¥21,668 million.」
The operating profit target for performance-linked compensation was raised from ¥18,500 million in the previous fiscal year to ¥21,000 million, while actual operating profit was ¥21,668 million. - FY2019First statedAnnual report
「The performance-linked compensation metric for directors other than outside directors is operating profit. This metric was selected because operating profit is considered to best reflect the profitability of the core business, taking into account consistency with employee compensation and other factors. The operating profit target for the fiscal year was ¥18,500 million, compared with actual operating profit of ¥20,644 million.」
Operating profit was used as the metric for performance-linked compensation for directors other than outside directors, and the target and actual results for the fiscal year were disclosed.