The board of directors resolved to allow exercises by the heirs for the 17th, 19th, 21st, 23rd, 25th, 27th, and 29th grants of stock acquisition rights allocated to employees. After the change, an inheritance period on death is added, and certain exercise condition exceptions are organized.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3563","jir_company_name":"FOOD & LIFE COMPANIES","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3563-20260826-01.pdf","jir_short_summary":"The board of directors resolved to allow exercises by the heirs for the 17th, 19th, 21st, 23rd, 25th, 27th, and 29th grants of stock acquisition rights allocated to employees. After the change, an inheritance period on death is added, and certain exercise condition exceptions are organized.","jir_summary":"### Key points of the change\nToday, among stock options allocated to employees, the company decided to add a provision that allows exercise by heirs for multiple grant periods. The target grants are from January 7, 2020 allocation to January 14, 2026 allocation, totaling seven cases. After the change, the previous clause prohibiting exercise upon death will be reviewed, and heirs may exercise for one year or until the earlier of the specified expiration date. However, if the preservation successor heir dies, further successors may not exercise.\n\n### Background and impact\nAs part of a long-term incentive system aimed at enhancing corporate value and sharing shareholder value, the change introduces a limited right to exercise by heirs to maintain linkage to mid- to long-term value even in the event of unforeseen circumstances. The change is intended to strengthen employees' contingency planning while organizing the exercise rights. At present, no direct impact on financial indicators is known.","jir_financial_highlights":"Target stock option grants: 17th\/19th\/21st\/23rd\/25th\/27th\/29th grants (Change implemented (allows exercise by heirs))","jir_category":"","jir_hashtags":"#In-houseStock, #StockOptions, #StockOption","jir_key_figures":"Target stock options: 17th\/19th\/21st\/23rd\/25th\/27th\/29th grants\nNew condition for exercise period: death-era heirs' exercise period limited to one year from death or until the specified expiration date\nHandling of inherited heirs upon death: if an inherited heir dies, exercise is not permitted","jir_meta_title":"\u3010FOOD & LIFE COMPANIES\u3011Change to allow heirs\u2019 exercise of employee stock options\uff5cAugust 2026","jir_meta_description":"Change resolved to allow heirs to exercise stock options allocated to employees. Targets cover seven cases from the 17th through the 29th grants. Organizes heirs' exercise period and succession conditions. Impact on investors is currently unknown, but aims to strengthen mid- to long-term shareholder value linkage.","jir_og_title":"\u3010FOOD & LIFE COMPANIES\u3011Change to allow heirs\u2019 exercise of employee stock options\uff5cAugust 2026","jir_og_description":"Decision to allow heirs to exercise employee stock options. Seven grant periods targeted. Details on new exercise period for heirs and succession conditions are provided.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7620,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-107314","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n