In relation to the disclosure published on August 14, 2026, the voluntary reduction of directors\u2019 compensation was decided to clarify management responsibility. The scope covers the monthly compensation of the director and representative executive officer at 100%, and outside directors at 50%, for the one-month period in September 2026.<\/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":"9417","jir_company_name":"SMARTVALUE CO LTD","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/9417-20260914-01.pdf","jir_short_summary":"In relation to the disclosure published on August 14, 2026, the voluntary reduction of directors\u2019 compensation was decided to clarify management responsibility. The scope covers the monthly compensation of the director and representative executive officer at 100%, and outside directors at 50%, for the one-month period in September 2026.","jir_summary":"### News Overview\nThis notice communicates the announcement of voluntary return of directors\u2019 compensation to clarify management responsibility, based on the August 14, 2026 disclosure titled 'Notice Regarding the Difference Between Consolidated Earnings Forecast and Actual Results and the Recognition of Extraordinary Income\/Loss and Dividends on Surplus (No Dividend)'. Specifically, the director and representative executive officer will return 100% of the monthly compensation, and outside directors will return 50% of their monthly compensation. The effective period is from September 1, 2026 for one month.\n\n### Impact on Shareholders and Business Partners\nThe voluntary return aims to clarify management accountability, with no clear short-term financial impact. However, there is a possibility that costs could be reduced due to the compensation return. The specific amounts and dilutive effects have not been disclosed. Full figures may be disclosed in future disclosures.","jir_financial_highlights":"Applicable period: 2026-9 (1-month period) (N\/A)","jir_category":"","jir_hashtags":"#SMARTVALUECOLTD, #ExecutiveCompensationReturn","jir_key_figures":"Applicable period: 2026-9 (1-month period)\nDirector, President and Representative Executive Officer: monthly compensation100%returned\nOutside Directors: monthly compensation50%returned","jir_meta_title":"SMARTVALUE CO LTD | Notice Regarding Voluntary Return of Directors\u2019 Compensation","jir_meta_description":"Smart Value decided to voluntarily return directors\u2019 compensation. The director and representative executive officer will return 100% of monthly compensation, while outside directors will return 50%, for September 2026. Objective is to clarify management accountability.","jir_og_title":"SMARTVALUE CO LTD | Notice Regarding Voluntary Return of Directors\u2019 Compensation","jir_og_description":"Announcement of voluntary return of directors\u2019 compensation. President 100%, outside directors 50% return, for September 1 month. Objective is to clarify management accountability.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60306,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-113886","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n