Kokuyo Co., Ltd. announced on 2026-02-13 the introduction of a stock compensation plan linked to medium-term management plan performance targets and stock price indicators for executive officers and executive 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/7984-20260213-03.pdf","jir_short_summary":"Kokuyo Co., Ltd. announced on 2026-02-13 the introduction of a stock compensation plan linked to medium-term management plan performance targets and stock price indicators for executive officers and executive members.","jir_summary":"### Purpose and Overview of the Plan Introduction\nKokuyo Co., Ltd. will introduce a performance-linked stock compensation plan for executive officers and executive members based on the 4th Medium-Term Management Plan. This is intended to achieve medium- to long-term profit growth and enhance corporate value by setting consolidated ROE, consolidated EBITDA, and relative TSR as evaluation indicators. Stock and cash will be granted according to the degree of achievement of performance targets and stock price indicators to strengthen the link between compensation and performance.\n\n### Compensation Structure and Governance Enhancement\nThe compensation consists of Performance-Linked Stock Compensation I (linked to performance targets) and II (linked to stock price indicators), with transfer restrictions placed on delivered shares. Delivery will be made through either new share issuance or disposal of treasury stock. Furthermore, a clawback clause will be introduced to address misconduct and enhance compensation governance. The timing of delivery will be decided by the Compensation Committee or the Board of Directors.","jir_financial_highlights":"Performance Evaluation Period for Performance-Linked Stock Compensation I: 2026-01-01 to 2027-12-31 (initial period) (unknown)\nPerformance Evaluation Period for Performance-Linked Stock Compensation II: 2026-04-01 to 2029-03-31 (initial period) (unknown)\nRatio of Stock Delivery and Cash Payment: In principle, 50% each (unknown)","jir_category":"","jir_hashtags":"#KokuyoCoLtd, #StockOptions, #PerformanceLinkedStockCompensation","jir_key_figures":"Initial Performance Evaluation Period for Performance-Linked Stock Compensation I: 2026-01-01 to 2027-12-31\nInitial Performance Evaluation Period for Performance-Linked Stock Compensation II: 2026-04-01 to 2029-03-31\nRatio of Stock Delivery and Cash Payment: In principle, 50% each","jir_meta_title":"Kokuyo Co., Ltd. to Introduce Performance-Linked Stock Compensation Plan for Executive Officers in 2026","jir_meta_description":"On 2026-02-13, Kokuyo Co., Ltd. announced the introduction of a performance-linked stock compensation plan for executive officers and executive members, using consolidated ROE, EBITDA, and relative TSR as evaluation indicators to enhance corporate value.","jir_og_title":"Kokuyo Introduces Performance-Linked Stock Compensation Plan for Executive Officers","jir_og_description":"Kokuyo Co., Ltd. will implement a performance-linked stock compensation plan targeting executive officers and executive members to promote sustainable enhancement of corporate value.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7968,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-28812","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n