Sony Group Corporation will introduce a post-delivery equity-based compensation system using Performance Share Units (PSU). Eligible persons include directors, executive officers and employees; shares will be delivered based on performance achievement over a three-year performance evaluation period. 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Eligible persons include directors, executive officers and employees; shares will be delivered based on performance achievement over a three-year performance evaluation period. Existing grants of stock acquisition rights will be transitioned to PSU\/RSU.","jir_summary":"### Overview of the System and Eligible Persons\nThis system targets Sony Group Corporation directors and employees. PSU units granted in advance are linked to performance conditions such as total shareholder return over a three fiscal-year performance evaluation period, and, after the vesting date, will be delivered as actual shares. The position of eligible persons is the one held at the time of PSU grant.\n\n### Method of Delivery and Adjustments\nAfter vesting, shares will be delivered by issuing new shares or disposing of treasury stock in exchange for contribution in kind of monetary compensation claims, in accordance with the PSU regulations. The paid-in amount per issued share will be based on the appropriate closing price immediately before the determination date and may be adjusted in accordance with laws and regulations.","jir_financial_highlights":"Unknown: Unknown (Unknown)","jir_category":"","jir_hashtags":"#SonyGroup, #EquityCompensation, #PSU","jir_key_figures":"Eligible persons: Directors (excluding outside directors), executive officers, other officers and employees, and directors of subsidiaries (excluding outside directors)\nMethod of delivery after vesting: Share delivery pursuant to PSU regulations\nPerformance evaluation period: 3 years","jir_meta_title":"Sony Group Corporation: Notice of Introduction of Performance Share Units (PSU)\uff5cOctober 2026","jir_meta_description":"Sony Group Corporation is introducing a post-delivery equity-based compensation system using Performance Share Units (PSU). Eligible persons include directors and employees; shares will be delivered based on a three-year performance evaluation period.","jir_og_title":"Sony Group Corporation: Notice of PSU Introduction\uff5cOctober 2026","jir_og_description":"Sony Group Corporation introduces a new equity compensation system using PSUs. Shares will be delivered after a three-year performance evaluation period.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":6828,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-138974","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n