{"id":123402,"date":"2026-09-25T17:06:18","date_gmt":"2026-09-25T08:06:18","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6239-20260925-02_wp_stock_option\/"},"modified":"2026-09-25T17:06:18","modified_gmt":"2026-09-25T08:06:18","slug":"6239-20260925-02_wp_stock_option","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6239\/ir\/6239-20260925-02_wp_stock_option\/","title":{"rendered":"Announcement of the Determination of the Baseline Issued Shares for the Performance-Linked Post-Financial Results Granted Stock Compensation Plan"},"content":{"rendered":"<p>The baseline issued shares for the three targeted directors total 56,830 shares. The performance evaluation period is from 2026\/7\/1 to 2027\/6\/30, with the final issued shares calculated based on performance achievement. The restricted transfer period runs from the grant date through the end of the director\u2019s tenure, with special provisions upon organizational restructuring.<\/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\u2606\u2606","jir_publication_date":"2026-09-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/6239-20260925-02.pdf","jir_short_summary":"The baseline issued shares for the three targeted directors total 56,830 shares. The performance evaluation period is from 2026\/7\/1 to 2027\/6\/30, with the final issued shares calculated based on performance achievement. The restricted transfer period runs from the grant date through the end of the director\u2019s tenure, with special provisions upon organizational restructuring.","jir_summary":"### Overview\nThis notice communicates the determination of the baseline issued shares under the performance-linked post-delivery restricted stock compensation plan. The targeted directors are three in number, with a total baseline issued share amount of 56,830 shares. The performance evaluation period runs from July 1, 2026 to June 30, 2027. The final issued shares are calculated by the formula Baseline Issued Shares \u00d7 Performance Target Achievement \u00d7 Tenure Ratio, and cash-based compensation rights and provisions for share issuance under organizational restructuring are also specified. The restricted transfer period lasts from the grant date to the end of tenure, and there may be gratuitous acquisition if conditions are not met.\n\n### Impact and Outlook\nAimed at strengthening long-term value-creation incentives through the remuneration design for targeted directors. Conditions for lifting transfer restrictions in case of organizational restructuring are defined, and transfer restrictions on shares may be reviewed during the process. Given the upper cap and the performance evaluation period, dilution is expected to be limited, but the final issued share count may change depending on future disclosed performance results.","jir_financial_highlights":"Baseline issued shares: 56,830 shares (Unknown)\nNumber of recipients: 3 people (Unknown)\nMaximum number of final issued shares per person: 60,000 shares (Unknown)","jir_category":"","jir_hashtags":"#Nagaoka, #StockCompensation, #StockOptions, #PerformanceLinkedRewards","jir_key_figures":"Baseline issued shares: 56,830 shares\nNumber of recipients: 3 people\nMaximum final issued shares: 60,000 shares per person","jir_meta_title":"Nagaoka International Corporation: Baseline Issued Shares for Performance-Linked Stock Compensation System Determination | September 25, 2026","jir_meta_description":"Nagaoka International Corporation determines the baseline issued shares for its performance-linked post-delivery restricted stock compensation system. Three directors combined total 56,830 shares, with a performance evaluation period from 2026\/7\/1 to 2027\/6\/30. Transfers restrictions, conditions, and handling during organizational restructuring are defined.","jir_og_title":"Nagaoka International Corporation: Baseline Issued Shares for Performance-Linked Stock Compensation System","jir_og_description":"Summary of Nagaoka's new performance-linked stock compensation program baseline issued shares determination. Three recipients totaling 56,830 shares, for the 2026-2027 period.","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-123402","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>Announcement of the Determination of the Baseline Issued Shares for the Performance-Linked Post-Financial Results Granted Stock Compensation Plan - 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\/6239-20260925-02_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\/6239-20260925-02_wp_stock_option\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-6239\/ir\/6239-20260925-02_wp_stock_option\/\",\"name\":\"Announcement of the Determination of the Baseline Issued Shares for the Performance-Linked Post-Financial Results Granted Stock Compensation Plan - 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