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Subaru (9778) · InitiativeDecrease in shares held under J-ESOP

Providing Employees with Shares through a Stock Benefit Trust (J-ESOP)

First written in FY2017. 16 of 20 entries say "Restated". Latest entry: FY2026.

20entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY20262017: 320172018: 320182019: 220192020: 320202021: 120212022: 020222023: 320232024: 220242025: 220252026: 12026
Same theme, other companies
Length-of-Service- and Performance-Linked Employee Share Benefit PlanA theme 108 companies write about · 0 as a headwind · 109 as a tailwind

33 other companies' latest entry also says "Other".

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Showing 14 of the 108 companies compared. The sentences above are computed from all 108.
Full recordFilings, disclosures and news, newest first
  1. FY2026Decrease in shares held under J-ESOPAnnual report

    「The main component of the decrease in the number of shares during the fiscal year was the distribution of 700 shares to employees under the Stock Benefit Trust (J-ESOP). The number of treasury shares includes the company's shares held by the ESOP Trust Account, totaling 34,700 shares at the end of the fiscal year.」

    The company distributed 700 shares to employees, reducing the shares held by the ESOP Trust Account from 35,400 at the end of the previous fiscal year to 34,700.
  2. FY2026-H1Update to the number of shares held under J-ESOPAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), Custody Bank of Japan, Ltd. (Trust E Account) holds 35 thousand shares of the company as trust assets. The company's shares held by Custody Bank of Japan, Ltd. (Trust E Account) total 35,100 shares, carrying 351 voting rights.」

    The company discloses that the J-ESOP Trust Account holds 35 thousand shares, or 35,100 shares carrying 351 voting rights.
  3. FY2025Decrease due to the distribution of shares held under J-ESOPAnnual report

    「The main component of the decrease in the number of shares during the fiscal year was the distribution of 600 shares to employees under the Stock Benefit Trust (J-ESOP). The number of treasury shares includes the company's shares held by the ESOP Trust Account, totaling 35,400 shares at the end of the fiscal year.」

    The company distributed 600 shares to employees, reducing the shares held by the Trust E Account from 36,000 in the previous fiscal year to 35,400.
  4. FY2025-H1RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the 36 thousand shares of the company held by Custody Bank of Japan, Ltd. (Trust E Account)」

    The company reiterates the treatment of the 36 thousand shares held by the J-ESOP Trust E Account as included in the shareholder composition and voting rights disclosures.
  5. FY2024-Q3RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the weighted-average number of common shares outstanding during the period used to calculate quarterly (period) net income per share or quarterly net loss per share is calculated after including the company's shares held by Custody Bank of Japan, Ltd. (Trust E Account) among treasury shares to be deducted.」

    The company reiterates the treatment of shares held by the J-ESOP Trust E Account as treasury shares to be deducted in calculating earnings or loss per share.
  6. FY2024-Q1RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the 36,000 shares of the company held by Custody Bank of Japan, Ltd. (Trust E Account) carry 360 voting rights.」

    The company reiterates the treatment of the 36,000 shares held by the J-ESOP Trust E Account as included in the disclosure of voting rights.
  7. FY2023RestatedAnnual report

    「On 1 August 2014, the company contributed ¥135.720 million, and Custody Bank of Japan, Ltd. (Trust E Account) acquired 36,000 shares of the company for ¥135.720 million. The timing of any future acquisition of the company's shares by the Trust E Account has not been determined.」

    The company discloses the 2014 contribution of ¥135.720 million, the 36,000 shares held by the Trust E Account, and the fact that the timing of any future additional acquisition has not been determined.
  8. FY2023-Q3RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the company's shares held by Custody Bank of Japan, Ltd. (Trust E Account) are included among treasury shares to be deducted when calculating the weighted-average number of common shares outstanding during the period for quarterly net income per share.」

    The company reiterates the treatment of shares held by the J-ESOP Trust E Account as treasury shares to be deducted in calculating quarterly net income per share.
  9. FY2021RestatedAnnual report

    「On 1 August 2014, the company contributed ¥135.720 million, and Custody Bank of Japan, Ltd. (Trust E Account) acquired 36,000 shares of the company for ¥135.720 million.」

    The company reiterates that, under J-ESOP, the Trust E Account holds 36,000 shares for use in providing shares to employees.
  10. FY2021-Q1RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the shares are included among treasury shares to be deducted in calculating the weighted-average number of common shares outstanding during the period for quarterly net loss per share.」

    The company reiterates the treatment of shares held by the J-ESOP Trust E Account as treasury shares to be deducted in calculating quarterly net loss per share. The number of shares deducted was 36,000.
  11. FY2020RestatedAnnual report

    「On 1 August 2014, the company contributed ¥135.720 million, and Asset Management Service Bank, Ltd. (Trust E Account) acquired 36,000 shares of the company for ¥135.720 million.」

    The company reiterates that, under J-ESOP, the Trust E Account holds 36,000 shares for use in providing shares to employees.
  12. FY2020-Q3RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the shares are included among treasury shares to be deducted in calculating the weighted-average number of common shares outstanding during the period for quarterly net income per share.」

    The company reiterates the treatment of shares held by the J-ESOP Trust E Account as treasury shares to be deducted in calculating quarterly net income per share.
  13. FY2020-Q2RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the weighted-average number of common shares outstanding during the period used to calculate quarterly net income per share or net income per share is calculated after including the company's shares held by Asset Management Service Bank, Ltd. (Trust E Account) among treasury shares to be deducted.」

    The company reiterates the treatment of shares held by the J-ESOP Trust E Account as treasury shares to be deducted in calculating earnings per share.
  14. FY2019-Q3RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the weighted-average number of common shares outstanding during the period used to calculate quarterly (period) net income per share or quarterly net loss per share (△) is calculated after including the company's shares held by Asset Management Service Bank, Ltd. (Trust E Account) among treasury shares to be deducted.」

    The company reiterates the treatment of shares held by the J-ESOP Trust E Account as treasury shares to be deducted in calculating earnings per share.
  15. FY2019-Q1RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the 36 thousand shares of the company held by Asset Management Service Bank, Ltd. (Trust E Account) are deducted when calculating the weighted-average number of common shares outstanding during the period.」

    The company reiterates the treatment of the 36 thousand shares held by the J-ESOP Trust E Account as a deduction in calculating quarterly net loss per share.
  16. FY2018RestatedAnnual report

    「On 1 August 2014, the company contributed ¥135.720 million, and Asset Management Service Bank, Ltd. (Trust E Account) acquired 36,000 shares of the company for ¥135.720 million.」

    The company reiterates that, under J-ESOP, the Trust E Account holds 36,000 shares for use in providing shares to employees.
  17. FY2018-Q3RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the 36 thousand shares of the company held by Asset Management Service Bank, Ltd. (Trust E Account) are deducted when calculating the weighted-average number of common shares outstanding during the cumulative third-quarter period.」

    The company reiterates the treatment of shares held by the J-ESOP Trust E Account as a deduction in calculating earnings per share. Following the share consolidation, the disclosure states 36 thousand shares.
  18. FY2018-Q2RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), Asset Management Service Bank, Ltd. (Trust E Account) holds 360 thousand shares of the company as trust assets.」

    The company reiterates in its shareholder composition disclosure that the J-ESOP Trust E Account holds 360 thousand shares.
  19. FY2018-Q1RestatedAnnual report

    「In connection with the introduction of the Stock Benefit Trust (J-ESOP), the 360 thousand shares of the company held by Asset Management Service Bank, Ltd. (Trust E Account) are deducted when calculating the weighted-average number of common shares outstanding during the period.」

    The company continues to account for the 360 thousand shares held by the Trust E Account in calculating earnings per share following the introduction of J-ESOP.
  20. FY2017First statedAnnual report

    「On 1 August 2014, the company contributed ¥135.720 million, and Asset Management Service Bank, Ltd. (Trust E Account) acquired 360,000 shares of the company for ¥135.720 million.」

    The company describes the introduction of J-ESOP to strengthen the linkage between the share price and business performance and employee compensation, and the acquisition in trust of 360,000 shares for ¥135.720 million on 1 August 2014.
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Providing Employees with Shares through a Stock Benefit Trust (J-ESOP) | SUBARU CO.,LTD. (9778) | Komori