Revised the compensation system for executive officers. The new system strengthens performance-linked compensation (STI) and equity-based compensation (LTI), lowers the fixed compensation ratio from the previous 65% to a maximum of 50%, and introduces LTI using ROE and relative TSR as KPIs. Overlapping portions with the old RS will be completed as a gratis acquisition for the 2026 fiscal year ending August.<\/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":"7730","jir_company_name":"Mani, Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7730-20261030-01.pdf","jir_short_summary":"Revised the compensation system for executive officers. The new system strengthens performance-linked compensation (STI) and equity-based compensation (LTI), lowers the fixed compensation ratio from the previous 65% to a maximum of 50%, and introduces LTI using ROE and relative TSR as KPIs. Overlapping portions with the old RS will be completed as a gratis acquisition for the 2026 fiscal year ending August.","jir_summary":"### Overview of System Revision\nThe Company has revised the compensation system for executive officers. The new system aims to promote performance achievement and long-term corporate value enhancement by strengthening performance-linked compensation (STI) and equity-based compensation (LTI), reducing the ratio of fixed compensation from the previous 65% to a maximum of 50%, and expanding incentive compensation. The LTI uses ROE and relative TSR as KPIs and adopts PSUs with a three-year performance evaluation, providing up to 200% payout and establishing a minimum payout of 25%.\n\n### Treatment of Overlaps with the Previous System\nFor executive officers appointed between the fiscal years ending August 2023 and August 2025, RS were granted conditional on performance in the fiscal year ending August 2026. With the introduction of the new system, overlapping portions are being eliminated. As the 12-month equivalent for the fiscal year ending August 2026, 17,954 ordinary shares will be acquired gratis.","jir_financial_highlights":"Net Sales: Unknown (Unknown)\nOperating Income: Unknown (Unknown)\nEquity-based Compensation (LTI): Unknown (Unknown)","jir_category":"","jir_hashtags":"#Mani_Inc._ExecutiveCompensationRevision","jir_key_figures":"Number of shares: 17,954 shares (gratis acquisition)\nAcquisition date: 2026-08-31\nAcquisition price: Gratis","jir_meta_title":"Mani, Inc. Notice of Revision to Executive Compensation System | Fiscal Year Ending August 2026","jir_meta_description":"Mani, Inc. has revised its executive compensation system, strengthening STI and LTI, lowering the fixed compensation ratio, introducing equity-based compensation with ROE and relative TSR as KPIs, and disclosing treatment of overlapping portions from the previous system.","jir_og_title":"Mani, Inc. Notice of Revision to Executive Compensation System | 2026","jir_og_description":"Revised the compensation system for executive officers by strengthening STI and LTI and lowering the fixed compensation ratio. Equity-based compensation adopts PSUs with ROE and relative TSR as KPIs, and explains the gratis acquisition of overlapping RS from the previous system.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9190,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-139016","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n