Equity Compensation Scheme for Improving Medium- to Long-Term Performance and Increasing Corporate Value
First written in FY2016-Q3. 25 of 28 entries say "Restated". Latest entry: 2026-08-06.
21 other companies' latest entry also says "Restated".
- 2026-08-06RestatedEarnings
「The carrying amount and number of these treasury shares were ¥50 million and 40,222 shares at the end of the previous consolidated fiscal year, and ¥32 million and 25,696 shares at the end of the third quarter of the current consolidated fiscal year.」
The company continues to disclose the structure and operation of its stock delivery trust for directors and has updated the carrying amount and number of shares remaining in the trust. - FY2024-Q2RestatedAnnual report
「The carrying amount and number of these treasury shares were ¥25 million and 17,541 shares, respectively, in the previous consolidated fiscal year, and ¥11 million and 7,935 shares, respectively, in the cumulative second quarter of the current consolidated fiscal year.」
The Share Delivery Trust for Officers continues to operate as before, while the treasury shares remaining in the trust decreased from 17,541 to 7,935. - FY2024-Q1RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value. The carrying amount and number of these treasury shares were ¥25 million and 17,541 shares, respectively, in the previous consolidated fiscal year, and ¥11 million and 7,935 shares, respectively, in the cumulative first quarter of the current consolidated fiscal year.」
The eligible participants, purpose and operating policy of the plan remain unchanged, while the company's shares remaining in the trust decreased from 17,541 to 7,935. - FY2023-Q3RestatedAnnual report
「Under this share-based compensation plan, the company acquires its shares, namely its common shares, through a trust established with funds contributed by the company, and each year delivers the company's shares and cash through the trust to directors and other eligible personnel based on points granted according to their positions and performance in accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel established by the Board of Directors. In accordance with those rules, the Board of Directors resolves each December on the amount forming the basis for calculating points and delivers the corresponding shares in November of the following year.」
The annual delivery of shares and cash based on points determined according to position and performance, along with the annual December resolution and delivery in November of the following year, continues to be described. The trust's remaining treasury shares decreased from 25,857 in the previous consolidated fiscal year to 17,541. - FY2023-Q2RestatedAnnual report
「Under this share-based compensation plan, the company acquires its shares, namely its common shares, through a trust established with funds contributed by the company, and each year delivers the company's shares and cash through the trust to directors and other eligible personnel based on points granted according to their positions and performance in accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel established by the Board of Directors. In accordance with those rules, the Board of Directors resolves each December on the amount forming the basis for calculating points and delivers the corresponding shares in November of the following year.」
The annual delivery of shares and cash based on points determined according to position and performance, along with the annual December resolution and delivery in November of the following year, continues to be described. The trust holds 17,541 remaining treasury shares with a carrying amount of ¥25 million. - FY2023-Q1RestatedAnnual report
「Under this share-based compensation plan, the company acquires its shares, namely its common shares, through a trust established with funds contributed by the company, and each year delivers the company's shares and cash through the trust to directors and other eligible personnel based on points granted according to their positions and performance in accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel established by the Board of Directors. In accordance with those rules, the Board of Directors resolves each December on the amount forming the basis for calculating points and delivers the corresponding shares in November of the following year.」
The annual delivery of shares and cash based on points determined according to position and performance, along with the annual December resolution and delivery in November of the following year, continues to be described. The trust's remaining treasury shares decreased from 25,857 to 17,541, and the carrying amount decreased from ¥37 million to ¥25 million. - FY2022RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The share-based compensation plan for directors and executive officers, excluding the representative director and chairman and outside directors, and its medium- to long-term purpose continue to be described. - FY2022-Q3RestatedAnnual report
「Under this share-based compensation plan, the company acquires its shares, namely its common shares, through a trust established with funds contributed by the company, and each year delivers the company's shares and cash through the trust to directors and other eligible personnel based on points granted according to their positions and performance in accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel established by the Board of Directors. In accordance with those rules, the Board of Directors resolves each December on the amount forming the basis for calculating points and delivers the corresponding shares in November of the following year.」
The annual delivery of shares and cash based on points determined according to position and performance, along with the annual December resolution and delivery in November of the following year, continue to be described. - FY2022-Q2RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The performance-linked share-based compensation plan for directors and executive officers, excluding the representative director and chairman and outside directors, and its medium- to long-term purpose continue to be described. The trust holds 25,857 remaining treasury shares with a carrying amount of ¥37 million. - FY2022-Q1RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The performance-linked share-based compensation plan for directors and executive officers, excluding the representative director and chairman and outside directors, and its purpose continue to be described. The trust holds 25,857 remaining treasury shares with a carrying amount of ¥37 million. - FY2021RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery.」
The share-based compensation plan for directors and executive officers, excluding the representative director and chairman and outside directors, and its purpose of improving business performance and increasing corporate value over the medium to long term continue to be described. - FY2021-Q2RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The performance-linked share-based compensation plan for directors and executive officers, excluding the representative director and chairman and outside directors, and its purpose continue to be described. - FY2021-Q1RestatedAnnual report
「Under this share-based compensation plan, the company acquires its shares, namely its common shares, through a trust established with funds contributed by the company, and each year delivers the company's shares and cash through the trust to directors and other eligible personnel based on points granted according to their positions and performance in accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel established by the Board of Directors. In accordance with those rules, the Board of Directors resolves each December on the amount forming the basis for calculating points and delivers the corresponding shares in November of the following year.」
The eligible participants and annual delivery based on points under the Share Delivery Trust for Officers continue to be described. At the end of the quarter, the trust held 23,609 remaining treasury shares with a carrying amount of ¥36 million. - FY2020-Q3RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value. For accounting treatment related to the trust agreement, the gross method is applied in accordance with the Practical Solution on Transactions of Delivering the Company's Own Shares to Employees, etc. through Trusts (Practical Issues Task Force Report No. 30, 26 March 2015).」
The performance-linked share-based compensation plan for directors and executive officers, excluding the representative director and chairman and outside directors, together with its purpose and accounting treatment, continues to be described. - FY2020-Q2RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value. For accounting treatment related to the trust agreement, the gross method is applied in accordance with the Practical Solution on Transactions of Delivering the Company's Own Shares to Employees, etc. through Trusts (Practical Issues Task Force Report No. 30, 26 March 2015).」
The performance-linked share-based compensation plan for directors and executive officers, excluding the representative director and chairman and outside directors, together with its purpose and accounting treatment, continues to be described. The trust holds 26,881 remaining treasury shares with a carrying amount of ¥41 million. - FY2020-Q1SoftenedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding the representative director and chairman and outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value. For accounting treatment related to the trust agreement, the gross method is applied in accordance with the Practical Solution on Transactions of Delivering the Company's Own Shares to Employees, etc. through Trusts (Practical Issues Task Force Report No. 30, 26 March 2015).」
The stated eligible group has narrowed from directors and other officers excluding outside directors to also exclude the representative director and chairman. - FY2019-Q3RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value. For accounting treatment related to the trust agreement, the gross method is applied in accordance with the Practical Solution on Transactions of Delivering the Company's Own Shares to Employees, etc. through Trusts (Practical Issues Task Force Report No. 30, 26 March 2015).」
The performance-linked share-based compensation plan for officers and executive officers, together with its purpose and accounting treatment, continues to be described. The trust holds 33,369 remaining treasury shares. - FY2019-Q2RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value. For accounting treatment related to the trust agreement, the gross method is applied in accordance with the Practical Solution on Transactions of Delivering the Company's Own Shares to Employees, etc. through Trusts (Practical Issues Task Force Report No. 30, 26 March 2015).」
The purpose, eligible participants and accounting treatment of the share-based compensation plan for officers continue to be described. The trust holds 33,369 remaining treasury shares. - FY2019-Q1RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value. In accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel, the Board of Directors resolves each December on the amount forming the basis for calculating points and delivers the corresponding shares in November of the following year.」
The purpose and eligible participants of the share-based compensation plan for officers, along with its annual point resolutions and delivery of shares in the following year, continue to be described. - FY2018AdvancedAnnual report
「At the 53rd annual general meeting of shareholders held on 20 December 2017, the company resolved to extend the share-based compensation payment period for directors serving during the 3-year period from the 53rd annual general meeting of shareholders through the annual general meeting of shareholders to be held in 2020, and to permit the Board of Directors to determine, as needed, further extensions of up to 3 years upon expiry of the extended period.」
The company states that the 2017 annual general meeting of shareholders resolved to extend the payment period for the share-based compensation plan to the 3-year period from the 2017 annual general meeting through the 2020 annual general meeting, with a mechanism for additional extensions by the Board of Directors. - FY2018-Q3RestatedAnnual report
「In accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel, the Board of Directors resolves each December on the amount forming the basis for calculating points and delivers the corresponding shares in November of the following year.」
The operation of the share-based compensation plan for officers continues to be described, including the granting of points based on performance and position and the annual delivery of shares. - FY2018-Q2RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The performance-linked share-based compensation plan for directors and executive officers, and its objective of improving business performance and increasing corporate value over the medium to long term, continue to be described. - FY2018-Q1RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The performance-linked share-based compensation plan for directors and executive officers, and its objective of improving business performance and increasing corporate value over the medium to long term, continue to be described. - FY2017RestatedAnnual report
「The company resolved at the annual general meeting of shareholders held on 19 December 2014 to introduce a new share-based compensation plan, the "Share Delivery Trust for Officers," for its directors and other eligible personnel, excluding outside directors, with the aim of further increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The share-based compensation plan for officers, intended to improve business performance and increase corporate value over the medium to long term, continues to be described. - FY2017-Q3RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The performance-linked share-based compensation plan for directors and executive officers, and its medium- to long-term purpose, continue to be described. - FY2017-Q2RestatedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers who meet the beneficiary requirements prescribed in the Rules for Share Delivery, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The performance-linked share-based compensation plan for directors and executive officers, and its medium- to long-term purpose, continue to be described. - FY2017-Q1RestatedAnnual report
「In accordance with the Rules for Share Delivery to Officers and Other Eligible Personnel, the Board of Directors resolves each November from 2015 through 2017 on the amount forming the basis for calculating points, and delivers the corresponding shares each December.」
The annual resolution and delivery arrangements for the share-based compensation plan for officers are described as continuing from 2015 through 2017. - FY2016-Q3First statedAnnual report
「The company has introduced the performance-linked share-based compensation plan "Share Delivery Trust for Officers" for its directors, excluding outside directors, and executive officers, with the aim of increasing their motivation to contribute to medium- to long-term improvement in business performance and growth in corporate value.」
The purpose and introduction of a performance-linked share-based compensation plan for officers and other eligible personnel are described.