Performance-linked compensation using net income attributable to owners of the parent
First written in FY2019. 1 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
57 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The quantitative performance indicators selected are the consolidated operating margin, consolidated ROE (return on equity) and consolidated ROIC (return on invested capital), which serve as indicators of sustained improvement in corporate value.」
For performance-linked compensation, the Company has applied its policy of using consolidated operating margin, ROE and ROIC in the actual compensation calculation and disclosed current-period results of a 3.3% operating margin, 0.9% ROE and 2.7% ROIC. - FY2025ReframedAnnual report
「The quantitative performance indicators selected are the consolidated operating margin, consolidated ROE (return on equity) and consolidated ROIC (return on invested capital), which serve as indicators of sustained improvement in corporate value.」
The Company has reorganized the quantitative indicators for performance-linked compensation from the previous use of net income attributable to owners of the parent into a framework combining consolidated operating margin, ROE and ROIC. - FY2020RestatedAnnual report
「Performance-linked compensation is calculated based on quantitative performance and qualitative evaluations. As the quantitative performance indicator, the Company selected consolidated net income attributable to owners of the parent, on the same basis as the source of shareholder dividends.」
The Company continues its policy of using net income attributable to owners of the parent as the quantitative indicator for performance-linked compensation. - FY2019First statedAnnual report
「Performance-linked compensation is calculated based on quantitative performance and qualitative evaluations. As the quantitative performance indicator, the Company selected consolidated net income attributable to owners of the parent, on the same basis as the source of shareholder dividends.」
For the performance-linked portion of executive compensation, the Company has for the first time presented as a separate topic its policy of using net income attributable to owners of the parent as the quantitative indicator.