Officer Incentives Through Performance-Linked Compensation and Stock Acquisition Rights
First written in FY2019. 10 of 11 entries say "Advanced", first in FY2020. Latest entry: 2026-09-25.
The whole theme swung hardest in 2024: 13 of 118 companies on the "Worse" side.
- FY2026-H1AdvancedAnnual report
「The Company issued stock acquisition rights during the interim accounting period.」
Based on the resolution dated 18 December 2025, the Company issued 1,700 stock acquisition rights covering 170,000 common shares to 3 directors and 2 employees. The exercise period runs from 25 December 2027 to 31 October 2034. - FY2025-H1AdvancedAnnual report
「The Company issued stock acquisition rights during the interim accounting period.」
On 11 December 2024, the Company issued 800 stock acquisition rights covering 80,000 common shares to 3 directors and 5 employees. The exercise period runs from 12 December 2026 to 31 October 2031. - FY2024AdvancedAnnual report
「Stock options for the fiscal year ended July 2024 Common shares 80,000 shares」
For the fiscal year ended July 2024, stock options covering 80,000 common shares were granted to 2 directors and 8 employees. The operation of performance-linked and non-monetary compensation was updated. - FY2024-Q2AdvancedAnnual report
「The Company issued stock acquisition rights during the second quarter accounting period.」
On 28 December 2023, the Company issued the sixth series of stock acquisition rights and granted 800 rights covering 80,000 common shares to 2 directors and 8 employees. The exercise period runs from 29 December 2025 to 31 October 2030. - FY2023AdvancedAnnual report
「Gain on reversal of stock acquisition rights - 26,855」
While the Company recorded a ¥26.855 million gain on reversal of stock acquisition rights due to non-exercise, it granted stock options covering 80,000 common shares for the fiscal year ended July 2023 and resolved to grant a further 80,000 common shares for the fiscal year ended July 2024. - FY2023-Q2AdvancedAnnual report
「Stock acquisition rights under the resolution of the Board of Directors dated 22 October 2022 Number of stock acquisition rights: 800 (80,000 common shares)」
For the fifth series of stock acquisition rights, the filing disclosed the Board of Directors' resolution date, 800 rights and 80,000 common shares. - FY2022AdvancedAnnual report
「The policy on compensation for the Company's directors was discussed by a voluntary compensation committee comprising 5 directors, including 3 outside directors, at a meeting held on 8 March 2021, and the Board of Directors resolved to determine the policy.」
The decision-making process for the policy on performance-linked compensation and stock options, including discussions by a compensation committee with outside directors, was specifically disclosed. - FY2020AdvancedAnnual report
「Number of stock options for the fiscal year ended July 2021: 40,000 common shares」
The filing disclosed the grant of stock acquisition rights covering 40,000 common shares for the fiscal year ended July 2021, for performance-linked compensation and to link compensation to medium- to long-term share price performance. - FY2019First statedAnnual report
「Performance-linked compensation is determined based on the view that improved performance by the Company's Group will contribute to higher corporate value. The Group's financial performance, including revenue and operating income, is used as the evaluation criteria. When the criteria meet the targets, the amount to be paid is determined through a comprehensive assessment based on the level of contribution. In addition, stock acquisition rights are granted to full-time directors, excluding outside directors and part-time directors, so that compensation is linked to medium- to long-term share price performance.」
The policy on executive compensation was organized for the first time as a specific topic, covering performance-linked compensation based on achievement of targets such as revenue and operating income, and the grant of stock acquisition rights linked to medium- to long-term share price performance.