Performance-Linked Compensation Based on Consolidated Net Income
First written in FY2025. 1 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
57 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The targets for consolidated performance underlying the metric for performance-linked compensation in the current fiscal year were revenue of ¥29.0 billion, operating profit of ¥1.0 billion, and net income attributable to owners of the parent of ¥760 million. Actual results were revenue of ¥32.709 billion, operating profit of ¥1.771 billion, and net income attributable to owners of the parent of ¥1.372 billion.」
The performance-linked compensation metrics were revenue, operating profit and net income attributable to owners of the parent, and actual results exceeded the targets for all 3 metrics. - 2026-05-15RestatedEarnings
「We forecast net profit attributable to owners of the parent of ¥2.0 billion.」
The company again presented net profit attributable to owners of the parent of ¥2.0 billion as its forecast for the next fiscal year. - FY2025First statedAnnual report
「The target consolidated performance underlying the metric for performance-linked compensation in the current fiscal year was net income attributable to owners of the parent of ¥200 million, while actual results were ¥1.049 billion.」
The company disclosed for the first time a target of ¥200 million in net income attributable to owners of the parent and actual results of ¥1.049 billion as the performance-linked metric for directors' bonuses.