Komori
Maezawa Kyuso Industries (6485) · TargetAdvanced

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.

8entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2019 – FY2020AdvancedFY2021ReframedFY2022OtherFY2023AdvancedFY2024 – FY20262019: 120192020: 120202021: 120212022: 120222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies
Setting Profit Targets for Performance-Linked CompensationA theme 212 companies write about · 3 as a headwind · 155 as a tailwind

The whole theme swung hardest in 2017: 2 of 16 companies on the "Worse" side.

57 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 214 threads.
Full recordFilings, disclosures and news, newest first
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
Moved together

"Stabilising the earnings base through improved production technology and company-wide cost reductions" moved the same way as this thread, in the same document, in 4 of its 8 moves.

444444★123456
  1. ★This thread
  2. 1Stabilising the earnings base through improved production technology and company-wide cost reductions4×
  3. 2Research and development of new water supply, hot-water supply and heating products4×
  4. 3Renewal investment in production equipment and molds4×
  5. 4Stable dividends and an annual ordinary dividend of ¥37 for the next fiscal year4×
  6. 5Annual review of the rationale for strategic shareholdings4×
  7. 6Repurchase of 200,000 shares of treasury stock4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Maezawa Kyuso Industries yet.
News
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