Performance-linked compensation based on net sales and profit
First written in FY2022. 2 of 4 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 performance metrics for performance-linked compensation are operating profit and net income, which were ¥939 million and ¥651 million, respectively.」
The company continues to disclose a compensation structure using operating profit and net income as performance-linked compensation metrics and has updated the actual results for the fiscal year. - FY2024RestatedAnnual report
「The performance indicators for performance-based compensation and other compensation are operating profit and net income, with actual results of operating profit of ¥629 million and net income of ¥443 million.」
Continues to disclose a compensation structure using operating profit and net income as performance indicators for performance-based compensation. - FY2023AdvancedAnnual report
「The performance indicators for performance-based compensation and other compensation are operating profit and net income, with actual results of operating profit of ¥659 million and net income of ¥473 million.」
The explanation has shifted from using “profit” as the indicator to identifying operating profit and net income as specific performance indicators, and also discloses the results for the fiscal year. - FY2022First statedAnnual report
「The current compensation structure consists of fixed compensation based on revenue and performance-based compensation, in the form of directors’ bonuses, based on profit.」
Describes a compensation structure aimed at sustainably increasing corporate value through bonuses linked to the achievement of performance targets.