Performance-Linked Executive Bonuses Based on Profit Attributable to Owners of the Parent
First written in FY2023. 1 of 3 entries say "Advanced", first in FY2024. Latest entry: FY2025.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
22 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「During the current fiscal year, the board of directors deliberated on the matter at its meeting held on 24 January 2025 in accordance with the above policy and decided not to pay the bonuses.」
Regarding performance-linked directors' bonuses based on net income attributable to owners of the parent, the board of directors again decided not to pay the bonuses for the current fiscal year. - FY2024AdvancedAnnual report
「During the current fiscal year, the board of directors deliberated on the matter at its meeting held on 29 January 2024 in accordance with the above policy and decided not to pay the bonuses.」
Regarding performance-linked directors' bonuses based on net income attributable to owners of the parent, the board of directors decided at its meeting on 29 January 2024 not to pay the bonuses for the current fiscal year. - FY2023First statedAnnual report
「Directors' bonuses are performance-linked compensation and are paid in cash. The performance metric for directors' bonuses is net income attributable to owners of the parent of ¥1,639.794 million. This metric was selected because the directors of the parent company are considered responsible for the group's overall final results.」
During the current fiscal year, the company newly established a policy of using net income attributable to owners of the parent as the performance metric for directors' bonuses. It also established criteria under which no bonus is paid if profit is negative or results are more than 50% below the forecast disclosed at the beginning of the fiscal year.