Expansion of performance-linked compensation and consideration of a share-based compensation plan
First written in FY2019. 2 of 6 entries say "Advanced", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2020: 4 of 30 companies on the "Worse" side.
3 other companies' latest entry also says "Achieved".
- FY2026AchievedAnnual report
「During the approximately 3-year period covered by this plan, from the conclusion of the ordinary general meeting of shareholders for the company’s 44th fiscal year held on 27 June 2025 until the conclusion of the company’s ordinary general meeting of shareholders in June 2028, the company will contribute to this trust an amount of money, capped at ¥102 million in total, to fund the acquisition of the company’s shares required to deliver shares to directors under the plan.」
The stock-based compensation plan under consideration was implemented, and the trust completed the acquisition of 61,800 shares on 6 August 2025. - 2026-06-03Cited as achievedGeneral Meetings of Shareholders
「The details of the stock compensation plan we have introduced, under which shares are delivered to company officers as compensation for the performance of their duties, are as follows.」
The company reiterates the details of the stock compensation plan, described as already introduced in FY2026-H1, including the share delivery trust and compensation recognized for the current period. - FY2026-H1AdvancedAnnual report
「In light of the purpose of the Corporate Governance Code, the company introduced a stock-based compensation plan on 6 August 2025, linked to increases in corporate value (share value), as a compensation system designed to expand the performance-linked portion and reflect medium- to long-term corporate performance.」
The stock-based compensation plan has moved from the previous stage of consideration and promotion to actual implementation on 6 August 2025. - FY2025AdvancedAnnual report
「The company has submitted as an agenda item for the ordinary general meeting of shareholders scheduled for 27 June 2025, “Determination of the Amount and Details of Stock-Based Compensation, etc. for Directors, etc. of the Company.” If this resolution is approved, a new stock-based compensation plan will be introduced for the company’s directors, excluding outside directors, and executive officers, excluding non-residents of Japan.」
The company has moved from considering a stock-based compensation plan to submitting a proposal to the general meeting of shareholders to introduce a plan covering specified eligible participants. - FY2020RestatedAnnual report
「Short-term performance-linked compensation is determined based on single-year individual net income and net income attributable to owners of the parent, using criteria established for each position. The performance-linked portion is designed to vary with increases or decreases in this net income. In light of the Corporate Governance Code, we will consider and promote expanding the performance-linked portion and introducing a stock-based compensation plan linked to increases in corporate value (share value), as a compensation system designed to reflect medium- to long-term corporate performance.」
The company has outlined a short-term compensation structure linked to net income and continues to pursue policies for expanding performance-linked compensation and considering and promoting a stock-based compensation plan. - FY2019First statedAnnual report
「In light of the purpose of the Corporate Governance Code, the company will consider and promote an expansion of the performance-linked portion of compensation and a share-based compensation plan linked to increases in corporate value and share value, intended to reflect corporate performance over the medium to long term.」
The company has presented the expansion of the performance-linked portion of compensation and the consideration and promotion of a share-based compensation plan linked to increases in corporate value and share value as new initiatives.