Yoshinoya Holdings (9861) · InitiativeAdvanced
Fixed, Performance-Linked and Share-Based Compensation and Compensation Governance by the Compensation Advisory Committee
First written in FY2022. 1 of 2 entries say "Advanced", first in FY2023. Latest entry: FY2023.
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Compensation structure combining fixed, performance-based and stock-price-linked componentsA theme 442 companies write about · 1 as a headwind · 376 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 443 threads.Full recordFilings, disclosures and news, newest first
- FY2023AdvancedAnnual report
「The approximate composition of compensation for directors responsible for business execution is as follows (*): fixed compensation: directors with titles, 60-70%; directors, 80%. Performance-linked compensation: directors with titles, 15-20%; directors, 10%. Share-based compensation: directors with titles, 15-20%; directors, 10%.」
The composition ratios for fixed, performance-linked and share-based compensation were specified, including 60-70% fixed compensation for directors with titles, and the use of EBITDA and profit attributable to owners of the parent as KPIs was disclosed. - FY2022First statedAnnual report
「Executive compensation will consist of and be paid as fixed compensation, performance-linked compensation and share-based compensation, based on the following principles to ensure a sound compensation framework that supports sustainable growth.」
The policy of structuring executive compensation as fixed, performance-linked and share-based compensation was disclosed, using EBITDA and profit for the period before income taxes as KPIs, with deliberation and recommendations by a Compensation Advisory Committee including independent outside directors.