{"id":123401,"date":"2026-09-25T17:06:14","date_gmt":"2026-09-25T08:06:14","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6239-20260925-01_wp_stock_option\/"},"modified":"2026-09-25T17:06:14","modified_gmt":"2026-09-25T08:06:14","slug":"6239-20260925-01_wp_stock_option","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6239\/ir\/6239-20260925-01_wp_stock_option\/","title":{"rendered":"Notice on the Disposition of Treasury Shares as Performance-Linked Transfer-Restricted Stock Compensation"},"content":{"rendered":"<p>Compensation of 23,796,976 yen in monetary reward rights is allocated as 16,618 shares in-kind. The transfer-restricted compensation plan is applied over a 22-term period. Dilution is 0.23% against total issued shares of 7,078,400. Payment date is 2026\/10\/16, and the share price is 1,432 yen.<\/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":"6239","jir_company_name":"Nagaoka International Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/6239-20260925-01.pdf","jir_short_summary":"Compensation of 23,796,976 yen in monetary reward rights is allocated as 16,618 shares in-kind. The transfer-restricted compensation plan is applied over a 22-term period. Dilution is 0.23% against total issued shares of 7,078,400. Payment date is 2026\/10\/16, and the share price is 1,432 yen.","jir_summary":"### Overview\nThe company has applied a performance-linked transfer-restricted stock compensation scheme to directors, and resolved to convert monetary reward rights earned during the performance evaluation period for fiscal 2025 into actual shares to issue 16,618 treasury shares. The total disposition amount is 23,796,976 yen, with a payment date of October 16, 2026. The transfer restrictions last until the date of departure of directors within the group, and will be lifted at maturity. Dilution is mild at 0.23% against total issued shares of 7,078,400 shares.\n\n### Impacts and Conditions\nFor the three target directors, the final number of allocated shares is calculated by applying performance achievement and service length ratios to the baseline allocation. Performance achievement is determined on a 0%\u2013150% range based on net income, and the service length ratio is calculated by the proportion of months served during the period. The disposition is conditioned on in-kind equity transfer; if death, retirement for legitimate reasons, or certain misconduct occurs, monetary reward is not paid and shares are not issued.","jir_financial_highlights":"Total disposition: 23,796,976 yen (Unknown)\nAllocated shares: 16,618 shares (Unknown)\nShare price basis: 1,432 yen (Unknown)\nDilution: 0.23\uff05 (Unknown)\nPayment date: October 16, 2026 (Unknown)","jir_category":"","jir_hashtags":"#Nagaoka, #treasury_stock_compensation, #stock_compensation, #transfer_restricted_stock, #talent_compensation_design","jir_key_figures":"Allocated shares: 16,618 shares\nTotal disposition: 23,796,976 yen\nTransfer restriction period: the period extends to the retirement date after allocation\nPayment date: 2026-10-16\nDilution: 0.23%","jir_meta_title":"Nagaoka: Decision on Disposition of Treasury Shares as Performance-Linked Transfer-Restricted Stock Compensation | October 2026","jir_meta_description":"Nagaoka International Corporation allocates 16,618 treasury shares to three directors as performance-linked transfer-restricted stock compensation. Payment date 2026\/10\/16, total allocation 23,796,976 yen. Dilution 0.23%.","jir_og_title":"Nagaoka: Decision on Performance-Linked Transfer-Restricted Stock Compensation","jir_og_description":"Nagaoka decides allocation of up to 64 treasury shares as performance-linked transfer-restricted stock compensation. Discloses payment date, share price information, and dilution.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58969,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-123401","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice on the Disposition of Treasury Shares as Performance-Linked Transfer-Restricted Stock Compensation - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-6239\/ir\/6239-20260925-01_wp_stock_option\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-6239\/ir\/6239-20260925-01_wp_stock_option\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-6239\/ir\/6239-20260925-01_wp_stock_option\/\",\"name\":\"Notice on the Disposition of Treasury Shares as Performance-Linked Transfer-Restricted Stock Compensation - 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