Performance-Linked Compensation Using Earnings per Share
First written in FY2019. 6 of 7 entries say "Advanced", first in FY2020. Latest entry: FY2026.
The whole theme swung hardest in 2017: 2 of 15 companies on the "Worse" side.
56 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「The metric used for performance-linked compensation for the fiscal year was net income per share for the previous consolidated fiscal year. Against a target of ¥236.98, the actual result was ¥280.28, representing a target achievement rate of 118.3% and a 45.0% decrease from the previous fiscal year.」
The company disclosed the performance-linked compensation metric at an actual ¥280.28 against a target of ¥236.98, representing a target achievement rate of 118.3%. - FY2024AdvancedAnnual report
「The metric used for performance-linked compensation for the fiscal year was net income per share for the previous consolidated fiscal year. Against a target of ¥203.78, the actual result was ¥246.63, representing a target achievement rate of 121.0% and a 5.2% increase from the previous fiscal year.」
The company disclosed the performance-linked compensation metric at an actual ¥246.63 against a target of ¥203.78, representing a target achievement rate of 121.0%. - FY2023AdvancedAnnual report
「The metric used for performance-linked compensation for the fiscal year was net income per share for the previous consolidated fiscal year. Against a target of ¥182.32, the actual result was ¥234.36, representing a target achievement rate of 128.5% and an 88.8% increase from the previous fiscal year.」
The company disclosed the performance-linked compensation metric at an actual ¥234.36 against a target of ¥182.32, representing a target achievement rate of 128.5%. - FY2022AdvancedAnnual report
「The metric used for performance-linked compensation for the fiscal year was net income per share for the previous consolidated fiscal year. Against a target of ¥121.82, the actual result was ¥124.11, representing a target achievement rate of 101.9% and a 31.1% decrease from the previous fiscal year.」
The company disclosed the performance-linked compensation metric at an actual ¥124.11 against a target of ¥121.82, representing a target achievement rate of 101.9%. - FY2021AdvancedAnnual report
「The metric for performance-linked compensation in the current fiscal year is basic earnings per share for the previous consolidated fiscal year. Against a target of ¥163.02, actual basic earnings per share were ¥180.13, representing a target achievement rate of 110.5% and a 13.6% decline from the previous fiscal year.」
The company disclosed the performance-linked compensation metric at an actual ¥180.13 against a target of ¥163.02, representing a target achievement rate of 110.5%. - FY2020AdvancedAnnual report
「The metric for performance-linked compensation in the current fiscal year is basic earnings per share for the previous consolidated fiscal year. Against a target of ¥156.92, actual basic earnings per share were ¥208.43, representing a target achievement rate of 132.8% and a 33.2% increase from the previous fiscal year.」
The company disclosed a new target of ¥156.92, actual basic earnings per share of ¥208.43 and a target achievement rate of 132.8% for the performance-linked compensation metric. - FY2019First statedAnnual report
「The metric for performance-linked compensation in the current fiscal year is basic earnings per share for the previous consolidated fiscal year. Against a target of ¥150.01, actual basic earnings per share were ¥156.46, representing a target achievement rate of 104.3% and a 1.5% increase from the previous fiscal year.」
Basic earnings per share was adopted as the metric for performance-linked compensation, with a target of ¥150.01, actual results of ¥156.46 and a target achievement rate of 104.3%.