Performance-Linked Incentive Design for Next-Generation Executives
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2026.
30 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「If, in the fiscal year ending June 2027, revenue stated in the Company’s income statement, or consolidated income statement if prepared, is at least ¥7,000 million and EBITDA is at least ¥500 million, the exercise price will be adjusted to the initial exercise price from 1 July 2029, and no further adjustment under a. above will be made thereafter.」
In addition to existing incentives for next-generation managers, the Company established the fifth series of stock acquisition rights for employees and added a structure tied to revenue of ¥7,000 million and EBITDA of ¥500 million for the fiscal year ending June 2027. - FY2025RestatedAnnual report
「We will build a management structure aimed at non-linear growth and higher corporate and shareholder value over the medium to long term by integrating career commitments and incentives.」
The company continues its design of transfer reservation rights for next-generation management, conditional on continued service and achievement of net sales and EBITDA targets. - FY2024First statedAnnual report
「We are designing incentives for next-generation management and will build a management structure aimed at non-linear growth and higher corporate and shareholder value over the medium to long term by integrating career commitments and incentives.」
Transfer reservation rights have been established subject to continued service from the fiscal year ending June 2025 through the fiscal year ending June 2027 and achievement of either ¥5 billion in net sales and ¥200 million in EBITDA or ¥10 billion in net sales and ¥500 million in EBITDA.