Performance-Linked Compensation System Tied to Consolidated Net Sales and Operating Income
First written in FY2026. . Latest entry: FY2026.
The whole theme swung hardest in 2020: 5 of 25 companies on the "Worse" side.
2 other companies' latest entry also says "First stated".
- FY2026First statedAnnual report
「At a meeting of the Board of Directors held on 25 June 2025, the company resolved to introduce a performance-linked compensation system from July 2025 for directors, excluding directors who are Audit & Supervisory Committee members and outside directors. The amount of performance-linked compensation will be determined based on the degree of achievement against the targets of consolidated net sales and consolidated operating income set out in the management plan and other materials, as well as a comparison with the results for the previous consolidated fiscal year. The resulting amount will be divided into 12 equal monthly payments and paid in cash, as with basic compensation. Performance-linked compensation will generally account for approximately 20% to 40% of cash compensation, with a higher proportion applying to directors holding more senior positions.」
From July 2025, the company introduced a performance-linked compensation system based on the degree of achievement against targets for consolidated net sales and consolidated operating income, among other factors. The performance-linked component generally accounts for approximately 20% to 40% of cash compensation. - 2026-06-01First statedGeneral Meetings of Shareholders
「At a meeting of the Board of Directors held on 25 June 2025, we resolved to introduce a performance-linked compensation system from July 2025 as part of the fixed compensation for directors, excluding directors who are Audit and Supervisory Committee members and outside directors.」
A system under which performance-linked compensation is determined based on the achievement of financial targets, namely consolidated revenue and consolidated operating profit, and compared with the results of the previous consolidated fiscal year, has been confirmed for the first time.