Revision of directors\u2019 compensation structure ratio to fixed compensation 60%, short-term incentives 15%, and long-term incentives 25%, with the establishment of a performance-linked stock compensation system. Approval expected at the June 2026 shareholders meeting.<\/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,"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":"2267","jir_company_name":"Yakult Honsha Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-02-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/2267-20260210-03.pdf","jir_short_summary":"Revision of directors\u2019 compensation structure ratio to fixed compensation 60%, short-term incentives 15%, and long-term incentives 25%, with the establishment of a performance-linked stock compensation system. Approval expected at the June 2026 shareholders meeting.","jir_summary":"### Purpose and Overview of the Revision of the Stock Compensation System\nYakult Honsha Co., Ltd. resolved to revise the stock compensation system to enhance the alignment between directors\u2019 compensation and the medium- to long-term corporate and stock value by introducing a performance-linked stock compensation system in addition to the existing non-performance-linked system. The compensation structure ratio will change from fixed compensation 70%, short-term incentives 15%, and long-term incentives 15% to fixed compensation 60%, short-term incentives 15%, and long-term incentives 25%, raising the proportion of stock compensation. Performance-linked compensation metrics will include ROE, relative TSR, and employee engagement scores.\n\n### Mechanism of the New System and Future Plans\nThe new stock compensation system will utilize a stock benefit trust (BBT-RS), where the trust acquires shares with funds contributed by the company and provides shares or cash to the eligible directors. Stock grants will generally be made once annually at a fixed timing, with transfer restrictions imposed until retirement through transfer restriction agreements. Approval at the 74th Annual General Meeting of Shareholders scheduled for June 2026 is a prerequisite for this system.","jir_financial_highlights":"Fixed Compensation Ratio: 60% (Decreased from the current 70%)\nShort-term Incentive Compensation Ratio: 15% (Unchanged from current 15%)\nLong-term Incentive Compensation Ratio (Stock Compensation): 25% (Increased from the current 15%)","jir_category":"","jir_hashtags":"#YakultHonshaCoLtd, #StockCompensationSystem, #StockOption, #JapaneseStocks","jir_key_figures":"Fixed Compensation Ratio: 60% (decreased from current 70%)\nShort-term Incentive Compensation Ratio: 15% (unchanged from current)\nLong-term Incentive Compensation Ratio: 25% (increased from current 15%)","jir_meta_title":"Yakult Honsha Co., Ltd. Revises Directors\u2019 Stock Compensation System, Raising Long-term Incentive Ratio to 25%","jir_meta_description":"Yakult Honsha Co., Ltd. plans to revise the directors\u2019 stock compensation system subject to approval at the June 2026 shareholders meeting. The structure changes to fixed compensation 60%, short-term incentives 15%, and long-term incentives 25%, establishing a performance-linked stock compensation system.","jir_og_title":"Yakult Honsha Revises Directors\u2019 Stock Compensation System, Strengthening Long-term Incentives","jir_og_description":"Yakult Honsha announced a revision of the directors\u2019 compensation structure, increasing the ratio of long-term incentive stock compensation.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7644,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-26532","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n