Performance-Linked Compensation Based on Comprehensive Consideration of Management Plan Achievement and Other Factors
First written in FY2019. 4 of 13 entries say "Advanced", first in FY2021. Latest entry: 2026-08-18.
The whole theme swung hardest in 2024: 13 of 117 companies on the "Worse" side.
- FY2026Full-Year Update to Performance-Based RemunerationAnnual report
「Performance-linked compensation for the fiscal year, calculated in accordance with the methodology described above, amounted to ¥73.2 million, as shown under “Performance-linked compensation (bonuses)” in the table above, compared with ¥64.8 million in the previous fiscal year.」
The amount paid for the fiscal year under performance-linked compensation tied to achievement against revenue and operating profit targets, among other factors, was updated to ¥73.2 million. - FY2026-H1Additional Issue of Shares for Restricted Stock-Based RemunerationAnnual report
「19 August 2025 (Note) The shares were issued under the restricted stock compensation plan. Issue price: ¥1,942.00 per share Amount credited to capital: ¥971.00 per share Recipients: 6 directors of the Company (excluding directors who are Audit and Supervisory Committee members and outside directors) and 5 executive officers」
Under the restricted stock compensation plan, 16,811 shares were issued to 6 directors and 5 executive officers on 19 August 2025. - FY2025RestatedAnnual report
「The metrics for the company-wide performance-linked portion of performance-based remuneration for our directors, excluding directors who are Audit and Supervisory Committee members, are revenue and operating profit. Actual results were revenue of ¥53.479 billion and operating profit of ¥8.880 billion.」
The company continued its compensation policy combining achievement against revenue and operating profit targets, individual performance, and restricted stock compensation. Performance-linked compensation for the fiscal year was ¥64.8 million. - FY2025-H1Additional Issue of Shares for Restricted Stock-Based RemunerationAnnual report
「20 August 2024 (Note) 1. This was an issue of new shares under the restricted stock-based remuneration plan. Issue price: ¥9,170.00 per share Amount credited to capital: ¥4,585.00 per share Allottees: 5 directors of the company, excluding directors who are Audit and Supervisory Committee members and outside directors, and 6 executive officers」
Under the restricted stock-based remuneration plan, 2,964 new shares were issued to 5 directors and 6 executive officers on 20 August 2024. - FY2024-Q3RestatedAnnual report
「Pursuant to a resolution of the Board of Directors meeting held on 8 August 2023, we introduced the “Stock Benefit Trust (J-ESOP)” incentive plan (the “Plan”), under which company shares are provided to employees, to more closely link the company’s share price and performance with employee compensation and to increase employees’ motivation and morale to improve the share price and performance by sharing the economic benefits with shareholders.」
The purpose and structure of J-ESOP, introduced as an incentive linked to employees’ share price and performance, continue to be disclosed. - FY2024-Q2Disclosure of the Share Issue for Restricted Stock-Based RemunerationAnnual report
「22 August 2023 (Note) 10,650 25,043,888 12,721 8,955,671 12,721 485,279 (Note) This was an issue of new shares under the restricted stock-based remuneration plan. Issue price: ¥2,389.00 per share Amount credited to capital: ¥1,194.50 per share Allottees: 5 directors of the company, excluding directors who are Audit and Supervisory Committee members and outside directors, and 5 executive officers」
It discloses the issue of 10,650 shares on 22 August 2023 to 5 directors and 5 executive officers as restricted stock-based remuneration. - FY2023-Q2AdvancedAnnual report
「At a meeting of the Board of Directors held on 28 July 2022, a resolution was passed to issue new shares as restricted stock-based remuneration to our directors and executive officers, and payment was completed on 23 August 2022.」
Under the restricted stock-based remuneration plan, payment for the new shares was completed on 23 August 2022 following the Board of Directors’ resolution, moving the plan into the implementation stage. - FY2023-Q1AdvancedAnnual report
「Pursuant to a resolution of the 44th Annual General Meeting of Shareholders held on 29 June 2022, we introduced a restricted stock-based remuneration plan for our directors, excluding directors who are Audit and Supervisory Committee members and outside directors, to promote greater value sharing with shareholders. We have also introduced the restricted stock-based remuneration plan for our executive officers.」
Following a resolution at the General Meeting of Shareholders, a restricted stock-based remuneration plan was implemented for directors and executive officers. - FY2022ReframedAnnual report
「To provide directors, excluding directors who are Audit and Supervisory Committee members and outside directors, with incentives for the sustainable enhancement of corporate value and to promote greater value sharing with shareholders, restricted stock-based remuneration will be provided through annual allotments of the company’s common shares subject to a specified transfer restriction period.」
A proposal was made to add restricted stock-based remuneration aimed at sharing value with shareholders, changing the approximate composition from fixed remuneration and performance-based remuneration at 8:2 to fixed remuneration, performance-based remuneration and non-monetary remuneration at 7:2:1. - FY2021AdvancedAnnual report
「The company-wide performance-linked portion is calculated based on a table approved in advance by the Board of Directors, according to the degree of achievement against the revenue and operating profit targets announced at the beginning of each fiscal year (Note 1).」
For performance-based remuneration, a formal calculation policy was established to reflect achievement of revenue and operating profit targets and individual performance, with fixed remuneration and performance-based remuneration comprising approximately 8:2. - FY2019First statedAnnual report
「Performance-based remuneration (bonuses) for our directors, excluding directors who are Audit and Supervisory Committee members, is determined by comprehensively considering achievement of the management plan and business performance, as well as contributions to orders received, inquiries and development progress, rather than calculating it based solely on revenue, profit at each stage or other individual metrics, so that the pursuit of short-term performance does not excessively constrain upfront investment for medium- to long-term growth.」
It describes a policy of comprehensively considering achievement of the plan, business performance, orders received, inquiries and development progress for performance-based remuneration, rather than relying on a single financial metric.