Rebase (5138) · InitiativeRestated
Performance-Linked Compensation and Executive Incentives Through Tax-Qualified Stock Options
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
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.
33 other companies' latest entry also says "Restated".
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
- FY2026RestatedAnnual report
「The policy for paying performance-linked compensation is determined every half-year based on the degree to which the operating-profit budget is achieved.」
Reconfirms the executive performance-linked compensation policy using achievement of the semiannual operating-profit budget as the indicator. - FY2025First statedAnnual report
「The policy for paying performance-linked compensation is determined every half-year based on the degree to which the operating-profit budget is achieved. Operating profit was selected as the indicator because we determined it appropriate for measuring the company's performance and each officer's contribution.」
Newly discloses a policy of using the degree of achievement of the semiannual operating-profit budget as the indicator for executive performance-linked compensation. Tax-qualified stock options are also positioned as incentives for executive responsibility and improved performance.