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Fuji Pharma (4554) · InitiativeAchieved

ROA-Based Performance-Linked Compensation

First written in FY2019. 2 of 4 entries say "Achieved", first in FY2021. Latest entry: FY2022.

4entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019 – FY2020AchievedFY2021 – FY20222019: 12020: 120202021: 120212022: 12022
Same theme, other companies
Performance-based executive and employee compensation schemeA theme 405 companies write about · 0 as a headwind · 397 as a tailwind

The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.

8 other companies' latest entry also says "Achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 191 companies compared. The sentences above are computed from all 191.Comparing 200 of the theme's 418 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022AchievedAnnual report

    「The target ROA for the current fiscal year was 7.0% or higher, compared with an actual result of 7.1%.」

    For ROA, the performance-linked compensation metric, the actual result was 7.1%, against a target of 7.0% or higher, exceeding the target.
  2. FY2021AchievedAnnual report

    「The target ROA for the current fiscal year was 7.0% or higher, compared with an actual result of 7.6%.」

    For ROA, the performance-linked compensation metric, the actual result was 7.6%, against a target of 7.0% or higher, exceeding the target.
  3. FY2020Target not achievedAnnual report

    「The target ROA for the current fiscal year was 7.0% or higher, compared with an actual result of 6.1%.」

    The Company continues to use ROA as the performance-linked compensation metric, but discloses that the actual result of 6.1% for the current fiscal year was below the target of 7.0% or higher.
  4. FY2019First statedAnnual report

    「The performance metric for performance-linked compensation is ROA (operating income return on assets). ROA was selected because management places importance on using assets efficiently and enhancing profitability. Depending on the ROA result, 10% or 15% of operating income is allocated as the source of performance-linked compensation for all employees, including directors, except the Representative Director and Chairman and outside directors. The total amount paid is approved by the Board of Directors. The target ROA for the current fiscal year was 7.0% or higher, compared with an actual result of 8.0%.」

    The Company uses ROA as the performance metric for performance-linked compensation and discloses that the actual result for the current fiscal year was 8.0%, against a target of 7.0% or higher, with 10% or 15% of operating income allocated as the source of compensation.
Moved together

"Early development and launch of new drugs, biosimilars and value-added generics" moved the same way as this thread, in the same document, in 2 of its 4 moves.

2222★1234
  1. ★This thread
  2. 1Early development and launch of new drugs, biosimilars and value-added generics2×
  3. 2Enhancing the Development Pipeline through Strategic Alliances with Companies in Japan and Overseas2×
  4. 3New Borrowing to Secure Working Capital2×
  5. 4Review of Strategic Shareholdings Based on Medium- to Long-Term Enhancement of Corporate Value2×

★ 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.

When this could move next
No upcoming earnings preview for Fuji Pharma yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
ROA-Based Performance-Linked Compensation | Fuji Pharma Co.,Ltd. (4554) | Komori