Introduction of a Performance-Linked Share-Based Compensation Plan
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 5 of 38 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「The company has introduced a performance-linked stock compensation plan for directors and executive officers, excluding outside directors and non-residents of Japan, as stated below, to raise their awareness of contributing to improved medium- to long-term performance and increased corporate value.」
The company continues to disclose the introduction and operation of the performance-linked stock compensation plan. - FY2025First statedAnnual report
「At the general meeting of shareholders held on 20 June 2024, the company resolved to introduce a performance-linked stock compensation plan for directors and executive officers, excluding outside directors and non-residents of Japan (collectively, "Directors and Officers"), with the aim of clarifying the linkage between their compensation and performance and increasing their awareness of contributing to improved medium- to long-term performance and the maximisation of corporate value.」
A stock compensation plan linked to consolidated operating profit margin, consolidated revenue, non-financial value and other metrics was introduced for directors and executive officers. The maximum contribution per fiscal year is ¥225 million.