Executive Share-Based Compensation Scheme Linked to Business Performance and Share Value
First written in FY2017-Q2. 14 of 27 entries say "Restated". Latest entry: FY2026.
26 other companies' latest entry also says "Other".
- FY2026Increase in shares held by the BBT trustAnnual report
「Total shares scheduled for delivery to directors: 252,000 shares」
The BBT scheme, linked to the share price and performance, remains in place, and 252,000 shares are disclosed as scheduled for delivery to directors on a post-stock-split basis. Shares held in trust totaled 520,400 at period-end. - FY2026-H1Decline in shares held in the trustAnnual report
「The company's 417,200 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 4,172 voting rights, are included under “Shares with Full Voting Rights (Other).”」
Shares held in the trust account under J-ESOP and BBT totaled 417,200, down from 449,700 in the previous disclosure. The schemes themselves remain in place. - FY2025Decline in shares held by the BBT trustAnnual report
「The carrying amount and number of these treasury shares were ¥194 million and 145,300 shares, respectively, at the end of the previous consolidated fiscal year, and ¥191 million and 143,300 shares, respectively, at the end of the current consolidated fiscal year.」
The BBT plan continues, but the number of shares held in trust declined from 145,300 at the end of the previous fiscal year to 143,300. - FY2025-H1Increase in shares held by the trustAnnual report
「The company's 449,700 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 4,497 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The number of shares held in trust by J-ESOP and BBT totaled 449,700, up from 431,200 in the previous disclosure. - FY2024Increase in shares held by the BBT trustAnnual report
「The carrying amount and number of these treasury shares were ¥96 million and 117,000 shares, respectively, at the end of the previous consolidated fiscal year, and ¥194 million and 145,300 shares, respectively, at the end of the current consolidated fiscal year.」
The BBT plan linked to performance and share value continues, and the number of shares held in trust increased from 117,000 at the end of the previous fiscal year to 145,300. - FY2024-Q3RestatedAnnual report
「The company's 431,200 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 4,312 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 431,200 shares held in trust, including BBT, which is linked to performance and share value. - FY2024-Q2Decline in shares held in the trustAnnual report
「The company's 431,200 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 4,312 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The number of shares held in trust by J-ESOP and BBT totaled 431,200, down from 436,000 in the previous disclosure. - FY2024-Q1Decline in shares held in the trustAnnual report
「The company's 436,000 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 4,360 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The number of shares held in trust by J-ESOP and BBT totaled 436,000, down from 443,700 in the previous disclosure. - FY2023-Q3RestatedAnnual report
「The company's 443,700 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 4,437 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 443,700 shares held in trust, including the Share Delivery Trust for Directors (BBT), which is linked to performance and share value. - FY2023-Q2Increase in shares held by the trustAnnual report
「The company's 443,700 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 4,437 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The number of shares held in trust by J-ESOP and BBT totaled 443,700, up from 375,500 in the previous disclosure. - FY2022RaisedAnnual report
「Bonuses linked to the performance of directors are intended to further encourage the achievement of annual performance targets. The payout is determined each year, taking into account the director's responsibilities and contribution to performance, with a guideline range of 0% to 175% of the standard total bonus payout according to the degree of budget achievement, and is paid at a specified time each year.」
The range for performance-linked bonuses was expanded from 0%–160% to 0%–175%. In addition, shares held in the BBT trust declined from 126,000 at the end of the previous consolidated fiscal year to 117,000. - FY2022-Q2Decline in shares held in the trustAnnual report
「The company's 375,500 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 3,755 voting rights, are included under “Shares with Full Voting Rights (Other).”」
Shares held in trust by J-ESOP and BBT totaled 375,500, down from 399,400 at the end of the previous quarter. - FY2021-Q3Decline in shares held in the trustAnnual report
「The company's 397,800 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 3,978 voting rights, are included under “Shares with Full Voting Rights (Other).”」
Shares held in trust, including the Share Delivery Trust for Directors (BBT), totaled 397,800, down from 399,400 at the end of the previous quarter. - FY2021-Q1RestatedAnnual report
「The company's 399,400 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 3,994 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 399,400 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2020RestatedAnnual report
「To further encourage the achievement of annual performance targets, the amount varies from 0% to 160% of the standard total payout according to the degree of budget achievement. The purpose is also to encourage contributions to increasing corporate value over the medium to long term, align interests with shareholders and promote the achievement of performance targets in the medium-term management plan. The performance metric used is the operating profit achievement rate, a key performance target for the medium-term management plan period.」
The company continues its director compensation plan under which bonuses vary from 0% to 160% according to the degree of budget achievement, points awarded under the Share Delivery Trust vary from 0% to 120%, and the operating profit achievement rate is used as the performance metric. - FY2020-Q3RestatedAnnual report
「The company's 399,400 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 3,994 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 399,400 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2020-Q2RestatedAnnual report
「The company's 399,400 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 3,994 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 399,400 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2020-Q1RestatedAnnual report
「The company's 200,800 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 2,008 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 200,800 shares held in trust, including the Share Delivery Trust for Directors (BBT), stated on a pre-stock-split basis. - FY2019Greater detail on performance-linked compensation criteriaAnnual report
「To further encourage the achievement of annual performance targets, the amount varies from 0% to 160% of the standard total payout according to the degree of budget achievement. The purpose is also to encourage contributions to increasing corporate value over the medium to long term, align interests with shareholders and promote the achievement of performance targets in the medium-term management plan. The performance metric used is the operating profit achievement rate, a key performance target for the medium-term management plan period.」
For the existing BBT, the company discloses a detailed calculation framework under which bonuses vary from 0% to 160% according to the degree of budget achievement, points awarded under the Share Delivery Trust vary from 0% to 120%, and the operating profit achievement rate is used as the performance metric. - FY2019-Q3RestatedAnnual report
「The company's 201,000 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 2,010 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 201,000 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2019-Q2RestatedAnnual report
「The company's 201,000 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 2,010 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 201,000 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2019-Q1RestatedAnnual report
「The company's 201,000 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 2,010 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 201,000 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2018-Q3RestatedAnnual report
「The company's 201,000 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 2,010 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 201,000 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2018-Q1RestatedAnnual report
「The company's 201,000 shares held by the Share Delivery Trust (J-ESOP) and the Share Delivery Trust for Directors (BBT), representing 2,010 voting rights, are included under “Shares with Full Voting Rights (Other).”」
The company continues to disclose 201,000 shares held in trust, including the Share Delivery Trust for Directors (BBT). - FY2017RestatedAnnual report
「The company has introduced the Share Delivery Trust for Directors (BBT), a share-based compensation plan for eligible directors, with the aim of clarifying the link between the compensation of directors of the company and its subsidiaries and the company's performance and share value, and encouraging eligible directors to contribute to improving medium- to long-term performance and increasing corporate value by sharing with shareholders not only the benefits of a rising share price but also the risk of a decline.」
The company continues to disclose BBT, which links director compensation to performance and share value. The number of shares scheduled for delivery to directors is 63,000. - FY2017-Q3RestatedAnnual report
「The company has introduced the Share Delivery Trust for Directors (BBT), a share-based compensation plan for eligible directors, with the aim of clarifying the link between the compensation of directors of the company and its subsidiaries and the company's performance and share value, and encouraging eligible directors to contribute to improving medium- to long-term performance and increasing corporate value by sharing with shareholders not only the benefits of a rising share price but also the risk of a decline.」
The company continues to disclose BBT, which links director compensation to performance and share value and delivers shares equivalent to the awarded points upon retirement. The trust held 63,000 shares with a carrying amount of ¥104 million. - FY2017-Q2First statedAnnual report
「The company has introduced the share-based compensation plan for eligible directors, the Share Delivery Trust for Directors (BBT), with the aim of clarifying the link between the compensation of directors of the company and its subsidiaries (the “eligible directors”) and the company's performance and share value, and encouraging eligible directors to contribute to improving medium- to long-term performance and increasing corporate value by sharing with shareholders not only the benefits of a rising share price but also the risk of a decline. Under the Share Delivery Rules for Directors established in advance, the company awards points to eligible directors and delivers company shares equivalent to the awarded points to eligible directors who meet the beneficiary requirements upon retirement. At the end of the cumulative second quarter of the current consolidated fiscal year, the carrying amount and number of these treasury shares were ¥104 million and 63,000 shares, respectively.」
The company has introduced BBT to link director compensation to performance and share value and share with shareholders not only the benefits of a rising share price but also the risk of a decline. Points are delivered as shares upon retirement. At the quarter-end, the trust held 63,000 shares with a carrying amount of ¥104 million.