Providing Incentives to Officers and Employees Through Trust-Based Stock Options
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2023: 1 of 10 companies on the "Worse" side.
3 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Under this trust, the first-series stock acquisition rights, 15,000 in total, granted to the trustee will be distributed to officers and employees of our group based on their future achievements.」
The company has reiterated the mechanism for providing incentives to officers and employees through trust-based stock options based on their future achievements. - 2026-04-02RestatedGeneral Meetings of Shareholders
「Our group has adopted a trust-type stock option scheme under which stock options in the company are granted through a trust.」
The company reiterated its adoption of a trust-type stock option scheme and its accounting treatment of recognizing expenses over the vesting period. - FY2024First statedAnnual report
「To increase the enterprise value of our group, we established the “Fair-Value-Issued Stock Acquisition Rights Trust®” on 25 March 2020, based on a resolution of the extraordinary general meeting of shareholders held that day, with certified public accountant and tax accountant 角谷龍史 acting as trustee, as an incentive plan for officers and employees of our group.」
The company has disclosed a system under which 15,000 stock acquisition rights in the first series, 12,000 in the second series and 7,500 in the third series are placed in trust, with their distribution to officers and employees determined based on future performance assessments and by the Evaluation Committee.