Determination of Executive Compensation by the Compensation Committee
First written in FY2018. 4 of 8 entries say "Advanced", first in FY2026-H1. Latest entry: 2026-06-23.
Nozaki Insatsu Shigyo moved to the "Worse" side of this theme in 2020, 5 years before the typical company in this theme (2025).
The whole theme swung hardest in 2022: 14 of 96 companies on the "Worse" side.
69 other companies' latest entry also says "Advanced".
- 2026-06-23AdvancedManagement plan
「自己株式を活用した役員向け・従業員向けの譲渡制限付株式報酬制度を導入」
役員・従業員を対象とする譲渡制限付株式報酬制度を、中長期インセンティブおよび株主との価値共有の施策として示している。 - FY2026AdvancedAnnual report
「At a board of directors meeting held on 25 June 2025, the company resolved to allot 17,850 of its common shares to 5 directors, excluding outside directors, during the current fiscal year.」
For the restricted stock compensation plan, an actual allotment of 17,850 shares to 5 directors excluding outside directors is disclosed, indicating that the plan has progressed to the implementation stage. - 2026-06-01AdvancedGeneral Meetings of Shareholders
「Status of shares delivered to the Company’s officers as compensation for the performance of their duties during the fiscal year」
譲渡制限付株式報酬について、取締役5名に17,850株を交付した実績が開示された。 - FY2026-H1AdvancedAnnual report
「Share-based compensation expense - 4,615」
The company recognized ¥46 million in share-based compensation expense, which was not recorded in the interim period of the previous fiscal year, indicating that the share-based compensation plan announced in the previous fiscal year has progressed to the expense-recognition stage. - FY2025ReframedAnnual report
「The total amount of monetary compensation claims to be paid as compensation related to restricted stock for eligible directors is capped at ¥20 million per year, with annual grants made once a year up to a total of 200,000 shares for each fiscal year.」
In addition to base compensation and bonuses, the company has proposed to the general meeting of shareholders the introduction of a restricted stock compensation plan aimed at sustainably increasing corporate value and sharing value with shareholders. - FY2023ReframedAnnual report
「Performance-linked compensation is determined by the Nominating and Compensation Committee, which consists of a majority of outside directors, according to the achievement of annual targets set out in the medium-term management plan. The indicators used to evaluate performance are net sales, operating profit, ordinary profit and ROA, and the committee makes its decision after taking these factors into comprehensive consideration.」
The description of compensation decisions by the Nominating and Compensation Committee has been made more specific, covering a performance-linked compensation system using the annual targets in the medium-term management plan and net sales, operating profit, ordinary profit and ROA. - FY2020ReframedAnnual report
「The company believes that electing the committee chair through mutual election by the committee members and having at least half of the committee consist of independent outside directors will make use of the knowledge and advice of outside directors, ensure objectivity and transparency in procedures for determining director candidates, and enhance the board of directors' oversight function.」
The description has been reorganized from the committee's previous role as a compensation decision-making body to a system in which the Nominating and Compensation Committee also handles the determination of director candidates and at least half of its members are independent outside directors. - FY2018First statedAnnual report
「The Compensation Committee, composed of compensation committee members including outside directors, is entrusted with determining the policy for director compensation. The committee makes its decisions within the total compensation approved at the general meeting of shareholders, taking into comprehensive consideration each director's responsibilities and performance, as well as the business environment surrounding the company.」
The company newly describes a system under which the Compensation Committee, including outside directors, determines director compensation within the approved total compensation amount.