Subject to annual general meeting approval, introduce a performance-linked stock compensation system for directors who are not members of the Audit and Supervisory Committee. Combines equity grant and cash compensation, paid via trust. Trust term about 4 years, maximum contributed funds of 132 million yen, conditions for cash payout at retirement and handling of stock disposal.<\/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":"1997","jir_company_name":"Akatsuki Eazima Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/1997-20260925-01.pdf","jir_short_summary":"Subject to annual general meeting approval, introduce a performance-linked stock compensation system for directors who are not members of the Audit and Supervisory Committee. Combines equity grant and cash compensation, paid via trust. Trust term about 4 years, maximum contributed funds of 132 million yen, conditions for cash payout at retirement and handling of stock disposal.","jir_summary":"### Purpose and framework of introduction\nThe program is newly introduced for directors to strengthen the linkage between director compensation and corporate value and stock value. It combines restricted stock with cash rewards, aiming to enhance long-term corporate value. Approval at the general meeting is required, and the same system will be applied to executive officers.\n\n### Mechanism and practical implementation\nEquity grant portion points are issued via a trust to acquire and transfer shares, and cash payments equivalent to the sale proceeds are provided. A base points and performance-linked points are allocated, with base points during the term and performance-linked points applied over specific periods. Upon retirement, cash payments are cashed out, and at trust termination, shares are extinguished or donated. Transfer restrictions apply to granted shares under transfer-restricted agreements.","jir_financial_highlights":"Contributions (cap) related to this trust: 132 million yen (Unknown)\nCap for stock-distribution points per business year: 8,500 points per fiscal year (Unknown)\nTrust period: about 4 years (Unknown)","jir_category":"","jir_hashtags":"#AkatsukiEazimaCoLtd, #StockCompensationSystem, #ExecutiveCompensationReform","jir_key_figures":"132 million yen: Cap on cash contributions to this trust\n8,500 points per fiscal year: Cap on stock-issuance points\nabout 4 years: Trust period","jir_meta_title":"Akatsuki Eazima Co., Ltd. Notice on Introduction of Performance-Linked Stock Compensation for Directors | September 2026","jir_meta_description":"Akatsuki Eazima Co., Ltd. introduces a performance-linked stock compensation system using a trust to align directors' compensation with performance and stock value, targeting non-auditor directors. Outline includes cap of 132 million yen, trust period about 4 years, etc.","jir_og_title":"Akatsuki Eazima Co., Ltd. Directors' Compensation Linked to Stock Value | September 2026","jir_og_description":"Akatsuki Eazima Co., Ltd. introduces a performance-linked stock compensation system for directors. Overview of trust operation, transfer restrictions, cash payout at retirement, and other measures aimed at long-term value enhancement.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59179,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-123435","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n