Announcement of finalized details for stock-based compensation stock options for employees and directors\/executive officers of a subsidiary. Total options: 120 units; allocations: 21 employees 105 units, 2 subsidiary directors 10 units, 1 subsidiary executive officer 5 units. 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Total options: 120 units; allocations: 21 employees 105 units, 2 subsidiary directors 10 units, 1 subsidiary executive officer 5 units. Payment amount per unit is 72,900 yen, and 12,000 shares of common stock are allocated.","jir_summary":"### Overview\nThe allocation details for stock-based compensation stock options have been finalized: 105 units allocated to 21 employees, 10 units allocated to 2 subsidiary directors, and 5 units allocated to 1 subsidiary executive officer. The total number of stock acquisition rights is 120 units. The payment amount is 72,900 yen per unit, and the shares to be issued are 12,000 shares of common stock.\n\n### Payment Amount and Share Conditions\nThe payment amount for the stock acquisition rights is 72,900 yen (729 yen per share), and the fair value was calculated using the Black-Scholes model. Payment amounts will be offset against remuneration claims. The basis for determining the fair value as of the allocation date is specified.","jir_financial_highlights":"Total number of stock acquisition rights: 120 units (Unknown)\nPayment amount for stock acquisition rights: 72,900 yen (Unknown)\nType and number of shares: Our common stock 12,000 shares (Unknown)","jir_category":"","jir_hashtags":"#Elan, #StockBasedCompensationStockOptions","jir_key_figures":"Total number of stock acquisition rights: 120 units\nPayment amount for stock acquisition rights: 72,900 yen\nType and number of shares: Our common stock 12,000 shares","jir_meta_title":"Elan Corporation Announces Finalized Details of Stock-Based Compensation Stock Options | November 2026","jir_meta_description":"Elan Corporation has finalized and announced allocation details for stock-based compensation stock options for employees and subsidiary officers. Total 120 units, showing recipients and allocations, payment amount, and number of shares.","jir_og_title":"Elan Corporation | Announcement of Finalized Details for Stock-Based Compensation Stock Options","jir_og_description":"Elan Corporation announced the finalized details of its stock-based compensation stock options, including allocation counts by recipient category, payment amounts, and number of allocated shares.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56792,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-142286","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n