Komori
Zett (8135) · PolicyRaised

Executive compensation structure linked to shareholder interests and enhancing corporate value

First written in FY2021. 2 of 7 entries say "Advanced", first in FY2022. Latest entry: FY2026.

7entries
6years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2021AdvancedFY2022 – FY2024OtherFY2025 – 2026-06-042021: 120212022: 120222023: 120232024: 120242025: 120252026: 22026
Same theme, other companies
Policy Combining Fixed Base Compensation with Performance-Linked BonusesA theme 17 companies write about · 0 as a headwind · 13 as a tailwind

The whole theme swung hardest in 2023: 1 of 9 companies on the "Worse" side.

0 other companies' latest entry also says "Raised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 17 companies compared. The sentences above are computed from all 17.
Full recordFilings, disclosures and news, newest first
  1. FY2026RaisedAnnual report

    「The performance metric is consolidated operating profit, with a target of ¥1,000 million and actual results of ¥1,072 million.」

    The target for consolidated operating profit used for performance-linked compensation was raised from ¥800 million in the previous fiscal year to ¥1,000 million, and actual results were ¥1,072 million.
  2. 2026-06-04Cited as achievedGeneral Meeting of Shareholders

    「業績連動報酬等の額の算定の基礎として選定した業績指標の内容は連結営業利益であり、当該業績指標を選定した理由は、当期の業務執行の成果を最も客観的に計ることができると判断したためであります。」

    連結営業利益を業績連動報酬の指標とする方針について、当期の報酬等の算定基礎として記載した。
  3. FY2025Actual results declined despite exceeding the performance-linked compensation targetAnnual report

    「The performance metric selected as the basis for calculating the amount of performance-linked compensation and other remuneration is consolidated operating profit, with a target of ¥800 million and actual results of ¥876 million.」

    Consolidated operating profit exceeded the ¥800 million target but declined from the previous fiscal year's actual result of ¥997 million.
  4. FY2024RaisedAnnual report

    「The performance metric selected as the basis for calculating the amount of performance-linked compensation and other remuneration is consolidated operating profit, with a target of ¥800 million and actual results of ¥997 million.」

    The target for consolidated operating profit used for performance-linked compensation was raised from ¥400 million in the previous fiscal year to ¥800 million, and actual results were ¥997 million.
  5. FY2023AdvancedAnnual report

    「The performance metric selected as the basis for calculating the amount of performance-linked compensation and other remuneration is consolidated operating profit, with a target of ¥400 million and actual results of ¥491 million.」

    Consolidated operating profit, the performance-linked compensation metric, came to ¥491 million against a target of ¥400 million.
  6. FY2022AdvancedAnnual report

    「The company pays bonuses to directors as performance-linked compensation and other remuneration. The performance metric selected as the basis for calculating the amount of performance-linked compensation and other remuneration is consolidated operating profit, with a target of ¥334 million and actual results of a ¥129 million loss.」

    For its compensation policy linked to shareholder interests and corporate value, the company discloses calculation results using consolidated operating profit as the metric, with a target of ¥334 million and actual results of a ¥129 million loss.
  7. FY2021First statedAnnual report

    「The basic policy is to structure individual directors' compensation and other remuneration so that it is linked to shareholder interests and functions fully as an incentive to achieve sustainable improvements in performance and corporate value, while setting appropriate levels for individual compensation and other remuneration based on each director's responsibilities.」

    Based on a resolution of the Board of Directors in February 2021, the company disclosed for the first time its policy for determining individual compensation, comprising fixed and performance-linked compensation. Consolidated operating profit is used as the performance-linked compensation metric.
Moved together

"Strengthening proprietary products and creating unique value" moved the same way as this thread, in the same document, in 4 of its 7 moves.

443333★123456
  1. ★This thread
  2. 1Strengthening proprietary products and creating unique value4×
  3. 2Product planning, development capabilities and quality enhancement4×
  4. 3Establishing a highly profitable business structure and stabilizing management3×
  5. 4Advancing the wholesale business3×
  6. 5Productivity improvement3×
  7. 6Improving financial strength by reducing interest-bearing debt3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Zett yet. It last moved in the General Meeting of Shareholders of 2026-06-04: "Cited as achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.