Using profit attributable to owners of the parent as the metric for performance-linked compensation
First written in FY2019. 4 of 8 entries say "Advanced", first in FY2021. Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 16 companies on the "Worse" side.
57 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The performance metric for performance-linked compensation and other remuneration is operating profit, with a standard target of ¥2,200 million and actual operating profit of ¥2,727 million.」
Operating profit is used as the performance-linked compensation metric, with actual operating profit of ¥2,727 million against a standard target of ¥2,200 million. - FY2025AdvancedAnnual report
「The performance metric for performance-linked compensation and other remuneration is consolidated operating profit, with a standard target of ¥2,200 million and actual operating profit of ¥3,046 million.」
Consolidated operating profit, the performance-linked compensation metric, was ¥3,046 million against a standard target of ¥2,200 million. - FY2024AdvancedAnnual report
「The performance metric for performance-linked compensation and other remuneration is consolidated operating profit, with a standard target of ¥2,200 million and actual operating profit of ¥2,466 million.」
Consolidated operating profit, the performance-linked compensation metric, was ¥2,466 million against a standard target of ¥2,200 million. - FY2023Update to performance-linked compensation metricsAnnual report
「The performance metric for performance-linked compensation and other remuneration is consolidated operating profit, with a standard target of ¥2,200 million and actual operating profit of ¥2,184 million.」
Consolidated operating profit is used as the performance-linked compensation metric, with actual operating profit of ¥2,184 million against a standard target of ¥2,200 million. - FY2022ReframedAnnual report
「The performance metric for performance-linked compensation and other remuneration is consolidated operating profit, with a standard target of ¥2,200 million and actual operating profit of ¥2,139 million.」
The performance-linked compensation metric was changed from profit attributable to owners of the parent to consolidated operating profit, with a standard target of ¥2,200 million and actual operating profit of ¥2,139 million disclosed. - FY2021AdvancedAnnual report
「The performance metric for performance-linked compensation and other remuneration is profit attributable to owners of the parent, with a target of ¥1,670 million and actual profit of ¥1,866 million.」
The company disclosed actual profit of ¥1,866 million against a target of ¥1,670 million for the performance-linked compensation metric. - FY2020Updated Performance-Based Pay Targets and ResultsAnnual report
「The target for profit attributable to owners of the parent, the metric for performance-linked compensation for the fiscal year, was ¥1,800 million, while actual profit was ¥1,789 million.」
The company disclosed a target of ¥1,800 million and actual profit of ¥1,789 million for the performance-linked compensation metric. - FY2019First statedAnnual report
「Metric for performance-linked compensation Profit attributable to owners of the parent Forecast (¥ millions) 1,700 Actual (¥ millions) 1,739 Because it is a source of funds for dividends to shareholders and investment to enhance corporate value.」
For directors' performance-linked compensation, the company has disclosed for the first time that profit attributable to owners of the parent is used as the metric, with actual profit of ¥1,739 million versus a forecast of ¥1,700 million.