Director Compensation Linked to Consolidated Operating Profit
First written in FY2016. 6 of 10 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 5 of 26 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The annual income of employees in the previous fiscal year, which serves as the base amount, is linked to performance, specifically the amount of operating profit, thereby clarifying responsibility for improving performance. The performance-linked portion of the base amount is approximately 60–75%.」
The company has reconfirmed the compensation calculation method under which employee annual income serves as the base amount and is linked to operating profit, with a performance-linked portion of approximately 60–75%. - FY2025RaisedAnnual report
「The annual income of employees in the previous fiscal year, which serves as the base amount, is linked to performance, specifically the amount of operating profit, thereby clarifying responsibility for improving performance. The performance-linked portion of the base amount is approximately 60–75%.」
The performance-linked portion of director compensation is stated as approximately 60–75%, with the upper limit rising from approximately 60–70% in the previous fiscal year. - FY2022RestatedAnnual report
「The annual income of employees in the previous fiscal year, which serves as the base amount, is linked to performance, specifically the amount of operating profit, thereby clarifying responsibility for improving performance. The performance-linked portion of the base amount is approximately 60–70%.」
The company has reconfirmed the compensation calculation method stated in the previous fiscal year, under which employee annual income serves as the base amount and is linked to operating profit, with a performance-linked portion of approximately 60–70%. - FY2021SoftenedAnnual report
「The performance-linked portion of the base amount is approximately 60–70%.」
The upper limit of the performance-linked portion changed from approximately 60–75% stated in the previous fiscal year to 60–70%. - FY2020Specific compensation calculation methodAnnual report
「Compensation is calculated by applying a coefficient to the annual income of an employee who was an organizational head in the previous fiscal year, which serves as the base amount. Taking into account the balance with employee salaries at the company, among other factors, coefficients are set with an upper limit of 3.0. The performance-linked portion of the base amount is approximately 60–75%.」
In addition to the existing performance-linked policy, the company has specified that employee annual income serves as the base amount, with a coefficient capped at 3.0 and a performance-linked portion of 60–75%. - FY2019RestatedAnnual report
「Director compensation is structured as variable compensation linked to consolidated operating profit, in order to clarify management responsibility and increase incentives to improve performance.」
The company has reconfirmed its policy of linking director compensation to consolidated operating profit. - FY2018RestatedAnnual report
「Director compensation is structured as variable compensation linked to consolidated operating profit, in order to clarify management responsibility and increase incentives to improve performance.」
The company has reconfirmed its policy of linking director compensation to consolidated operating profit. - FY2017RestatedAnnual report
「Director compensation is structured as variable compensation linked to consolidated operating profit, in order to clarify management responsibility and increase incentives to improve performance.」
The company has reconfirmed its policy of linking director compensation to consolidated operating profit. - FY2016RestatedAnnual report
「Director compensation is structured as variable compensation linked to consolidated operating profit, in order to clarify management responsibility and increase incentives to improve performance.」
The company has reconfirmed its policy of linking director compensation to consolidated operating profit. - FY2016First statedAnnual report
「Director compensation is structured as variable compensation linked to consolidated operating profit, in order to clarify management responsibility and increase incentives to improve performance.」
The company states a policy of linking director compensation to consolidated operating profit.