Executive compensation linked to pretax net income
First written in FY2020. 6 of 7 entries say "Advanced", first in FY2022. Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
56 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The target and actual results for fiscal year 47 for profit before income taxes, a key indicator for performance-linked compensation, were ¥2,440.000 million and ¥3,102.099 million, respectively.」
Profit before income taxes was ¥3,102.099 million, exceeding the fiscal year 47 target of ¥2,440.000 million. Performance-linked compensation was stated to total ¥40.000 million. - 2026-09-25AdvancedGeneral Meetings of Shareholders
「業績連動報酬等に係る主な指標となる税引前当期純利益の目標額及び実績は、目標2,440,000千円に対して実績は、3,102,099千円であります。」
業績連動報酬の指標について、第47期実績が目標を上回ったことを記載している。 - FY2025AdvancedAnnual report
「The 46th fiscal year's target and actual profit before income taxes, the principal metric for performance-linked compensation, were ¥2,240,000 thousand and ¥2,373,332 thousand, respectively.」
For performance-linked compensation based on profit before income taxes, actual results for the 46th fiscal year exceeded the target by ¥133,332 thousand. Total performance-linked compensation was ¥40,000 thousand. - FY2024AdvancedAnnual report
「For performance-linked compensation, the company establishes a calculation formula based on profit before income taxes, the principal metric, in accordance with its internal rules for accounting treatment of director compensation linked to profit. For the current fiscal year's results, it has decided to pay total compensation of ¥40,000 thousand. The 45th fiscal year's target and actual profit before income taxes, the principal metric for performance-linked compensation, were ¥2,010,000 thousand and ¥2,088,654 thousand, respectively.」
For performance-linked compensation based on profit before income taxes, actual results for the 45th fiscal year exceeded the target by ¥78,654 thousand, and the company decided to pay total performance-linked compensation of ¥40,000 thousand. - FY2023AdvancedAnnual report
「The 44th fiscal year's target and actual profit before income taxes, the principal metric for performance-linked compensation, were ¥1,580,000 thousand and ¥1,927,165 thousand, respectively.」
Profit before income taxes was ¥1,927,165 thousand, exceeding the 44th fiscal year's target of ¥1,580,000 thousand, and the actual result for the performance-linked compensation metric exceeded the target. - FY2022AdvancedAnnual report
「The 43rd fiscal year's target and actual profit before income taxes, the principal metric for performance-linked compensation, were ¥1,350,000 thousand and ¥1,481,405 thousand, respectively.」
For performance-linked compensation based on profit before income taxes, the company disclosed the target and actual results for the 43rd fiscal year, with actual results exceeding the target. Total performance-linked compensation was ¥30,000 thousand. - FY2020First statedAnnual report
「The company's executive compensation consists of “fixed compensation,” the basic compensation; “performance-linked compensation,” which varies according to the degree of achievement of performance targets each fiscal year; and “retirement allowances.” The 41st fiscal year's target and actual profit before income taxes, the principal metric for performance-linked compensation, were ¥720,000 thousand and ¥910,339 thousand, respectively.」
For the first time, the company states that executive compensation consists of fixed compensation, performance-linked compensation and retirement allowances, that profit before income taxes is used as the metric for performance-linked compensation, and the target and actual results for the 41st fiscal year.