Performance-Based Evaluation of Officer Compensation
First written in FY2017. 4 of 6 entries say "Restated". Latest entry: 2026-05-25.
The whole theme swung hardest in 2020: 4 of 31 companies on the "Worse" side.
17 other companies' latest entry also says "Restated".
- 2026-05-25RestatedGeneral Meetings of Shareholders
「We determine executive compensation in a manner that is effectively linked to business performance and accrue directors' retirement benefits based on the executive compensation so determined.」
The company reconfirmed its approach of evaluating executive compensation based on business performance and reflecting it in directors' retirement benefits. - FY2025AdvancedAnnual report
「Our basic policy for directors' compensation is to establish a compensation structure that puts into practice “COTA VISION,” the future the Company seeks to create, and emphasizes sustainable growth and the correlation between the share price and business performance.」
The Company has given concrete form to its previous performance-linked policy as a compensation structure that emphasizes COTA VISION and the correlation between the share price and business performance, and disclosed the calculation criteria for basic compensation, bonuses and retirement benefits, together with threshold ratios of a revenue-to-ordinary-profit margin of at least 15% and ROE of at least 8%. - FY2024RestatedAnnual report
「The Company bases directors' compensation on performance, calculating it after taking full account of management indicators related to corporate performance, including revenue and profit, as well as each director's responsibilities and achievements.」
The Company continues its policy of reflecting revenue, profit, responsibilities and achievements in directors' compensation. - FY2020RestatedAnnual report
「The Company evaluates directors' compensation based on performance, taking full account of management indicators related to corporate performance, including revenue and profit, as well as each director's responsibilities and achievements, and reflecting these in compensation.」
The Company continues its policy of reflecting revenue, profit, responsibilities and achievements in directors' compensation. - FY2019RestatedAnnual report
「The Company evaluates directors' compensation based on performance, taking full account of management indicators related to corporate performance, including revenue and profit, as well as each director's responsibilities and achievements, and reflecting these in compensation.」
The Company continues its policy of reflecting revenue, profit, responsibilities and achievements in directors' compensation. - FY2017First statedAnnual report
「We evaluate executive compensation based on performance and reflect the extent to which each division has achieved its objectives, as well as sales, profit and other performance levels.」
States a policy of reflecting achievement of divisional objectives, sales, profit and other performance indicators in executive compensation.