Policy for determining individual executive compensation and performance-linked metrics
First written in FY2021. 4 of 5 entries say "Advanced", first in FY2023. Latest entry: FY2026.
- FY2026AdvancedAnnual report
「For the performance-linked portion of base compensation, standard amounts are set by position and vary from 0% to 200% of the standard amount according to the level of achievement against the target values for the performance evaluation metrics in each fiscal year. The performance evaluation metrics are 1. consolidated revenue, 2. consolidated operating profit, 3. ROIC and 4. achievement rate for the performance evaluation of the department in charge, excluding the CEO.」
ROIC and the evaluation of the department in charge were added to the performance-linked metrics for executive compensation, and the system was further detailed by setting the range of variation in base compensation at 0% to 200%. - 2026-06-02AdvancedGeneral Meetings of Shareholders
「For the performance-linked portion of base compensation, standard amounts are set by position and vary from 0% to 200% of the standard amount according to the level of achievement against the target values for the performance evaluation metrics in each fiscal year. The performance evaluation metrics are 1. consolidated revenue, 2. consolidated operating profit, 3. ROIC and 4. achievement rate for the performance evaluation of the department in charge, excluding the CEO.」
取締役報酬の業績評価指標としてROICおよび担当部門評価が示され、業績連動部分の変動範囲も具体化された。 - FY2024AdvancedAnnual report
「The policy provides for the base compensation amount to vary. The performance evaluation metrics are 1. consolidated revenue and 2. the achievement rate for consolidated operating profit.」
Under the executive compensation system, achievement rates for consolidated revenue and consolidated operating profit were disclosed as 108.5% and 142.1%, respectively, while ROE of 19.0% was also presented as an actual performance metric for performance-linked share-based compensation. - FY2023AdvancedAnnual report
「The policy provides for the base compensation amount to vary. The performance evaluation metrics are 1. consolidated revenue and 2. the achievement rate for consolidated operating profit.」
The policy for executive compensation was detailed, with consolidated revenue and consolidated operating profit used to vary base compensation from 85% to 115% of the standard amount. For performance-linked share-based compensation, the achievement levels for consolidated revenue, consolidated operating profit and ROE are used. - FY2021First statedAnnual report
「At a meeting of the Board of Directors held on 5 February 2021, the Company resolved a policy for determining the details of individual compensation and other benefits for directors.」
A new policy for determining individual director compensation was disclosed, setting out the structure of base compensation and performance-linked share-based compensation, performance evaluation metrics including consolidated revenue, consolidated operating profit, consolidated ordinary profit, standalone operating profit on a management accounting basis and ROE, and guidelines for the compensation mix.