Introduction of a Performance-Linked Share Compensation Plan
First written in FY2025. 3 of 4 entries say "Advanced", first in FY2026-H1. Latest entry: FY2026.
The whole theme swung hardest in 2020: 4 of 30 companies on the "Worse" side.
32 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The performance evaluation period for the PSU is 3 years, from 1 April 2025 to 31 March 2028, and no payment was made during the fiscal year. Accordingly, the amount recognized as an accounting expense during the fiscal year is presented.」
For performance-linked stock compensation, the Company has specified an evaluation period from April 2025 to March 2028 and recognized ¥28,647 thousand as an accounting expense before payment during the fiscal year. - 2026-05-15AdvancedEarnings
「Provision for stock-based compensation - 98」
The provision for stock-based compensation increased from none in the previous fiscal year to ¥98 million, reflecting progress in recognizing provisions related to the performance-linked stock compensation plan. - FY2026-H1AdvancedAnnual report
「Provision for stock-based compensation — 42」
Following the proposal to introduce a performance-linked stock compensation plan, a provision for stock-based compensation of ¥42 million was recognized on the balance sheet at the end of the interim period. - FY2025First statedAnnual report
「This proposal concerns a new compensation framework granting performance-linked stock compensation to directors other than non-executive directors, capped at ¥150 million per year and 300,000 shares per year. If the proposal for the election of directors is approved as originally proposed, the number of directors other than non-executive directors as of the conclusion of the general meeting of shareholders to be held on 25 June 2025 will be 2.」
The Company has submitted to the annual general meeting of shareholders scheduled for 25 June 2025 a proposal to introduce a performance-linked stock compensation plan for directors other than non-executive directors. The compensation framework is capped at ¥150 million per year and 300,000 shares per year.