{"id":29050,"date":"2026-02-13T14:39:31","date_gmt":"2026-02-13T05:39:31","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2501-20260213-04_wp_stock_option\/"},"modified":"2026-02-13T14:39:31","modified_gmt":"2026-02-13T05:39:31","slug":"2501-20260213-04_wp_stock_option","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/","title":{"rendered":"Notice of Partial Revision of Stock-Based Benefit Trust (BBT)"},"content":{"rendered":"<p>The proposed amendment to the Stock-Based Benefit Trust (BBT) system, scheduled for the shareholders meeting on March 27, 2026, will change the upper limit of grant points to 650,000 points per fiscal year and abolish the cap on the trust amount.<\/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":"2501","jir_company_name":"Sapporo Holdings Limited","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-02-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/2501-20260213-04.pdf","jir_short_summary":"The proposed amendment to the Stock-Based Benefit Trust (BBT) system, scheduled for the shareholders meeting on March 27, 2026, will change the upper limit of grant points to 650,000 points per fiscal year and abolish the cap on the trust amount.","jir_summary":"### Overview of the Partial Revision to the Stock-Based Benefit Trust (BBT) System\nThe Company has resolved a proposal for partial revision of the Stock-Based Benefit Trust (BBT) system, to be submitted at the 102nd Annual General Meeting of Shareholders scheduled for March 27, 2026. The revision involves changing eligible participants to the Company\u2019s directors (excluding audit and supervisory committee members), delegated executive officers, and certain subsidiary directors due to transition to a business holding company structure. The upper limit on the monetary contributions to the trust will be abolished, and the grant point ceiling will be raised to 650,000 points per fiscal year (150,000 points for directors, 500,000 points for delegated executive officers and specific subsidiary directors). The grant points reflect the stock split (1 share to 5 shares).\n\n### Impact on Shareholders and Future Measures\nThis system aims to encourage medium- to long-term performance improvement and corporate value enhancement by aligning risks of share price fluctuations with shareholders. Residual shares and cash within the trust assets will be allocated as future benefit sources, and any additional contributions will be disclosed timely. Upon approval at the shareholders meeting, the revision will be implemented, and stock-based benefits will be granted to officers. Dividends received within the trust are applied toward acquisition costs and trust fees.","jir_financial_highlights":"Upper limit of grant points (per fiscal year): 650,000 points (Increased from the previous 353,200 points)\nUpper limit on monetary amount contributed to the trust: Abolished (Previously capped at 446 million yen over three fiscal years)\nStock Split: 5 shares for each common share (effective January 1, 2026) (Completed)","jir_category":"","jir_hashtags":"#SapporoHoldings, #StockBasedBenefitTrust, #StockOption","jir_key_figures":"Grant point ceiling: 650,000 points per fiscal year\nTrust amount cap: Abolished\nStock split: Five shares per one common share (effective January 1, 2026)","jir_meta_title":"Sapporo Holdings Raises Grant Point Limit to 650,000 in Stock-Based Benefit Trust (BBT) Revision","jir_meta_description":"Sapporo Holdings proposes amendments to the Stock-Based Benefit Trust (BBT) system at the March 2026 shareholders meeting, abolishing the trust amount cap and raising the grant point limit to 650,000 points per fiscal year to strengthen long-term incentives for directors.","jir_og_title":"Sapporo Holdings Announces Revision to Stock-Based Benefit Trust (BBT)","jir_og_description":"Proposal to raise the grant point ceiling and abolish the trust amount cap in the Stock-Based Benefit Trust (BBT) system at the March 2026 shareholders meeting.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7758,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-29050","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice of Partial Revision of Stock-Based Benefit Trust (BBT) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/\",\"name\":\"Notice of Partial Revision of Stock-Based Benefit Trust (BBT) - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-02-13T05:39:31+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Notice of Partial Revision of Stock-Based Benefit Trust (BBT)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/japanir.jp\/en\/#website\",\"url\":\"https:\/\/japanir.jp\/en\/\",\"name\":\"Japan IR\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/japanir.jp\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Notice of Partial Revision of Stock-Based Benefit Trust (BBT) - Japan IR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/","url":"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/","name":"Notice of Partial Revision of Stock-Based Benefit Trust (BBT) - Japan IR","isPartOf":{"@id":"https:\/\/japanir.jp\/en\/#website"},"datePublished":"2026-02-13T05:39:31+00:00","breadcrumb":{"@id":"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/japanir.jp\/en\/company\/company-2501\/ir\/2501-20260213-04_wp_stock_option\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/japanir.jp\/en\/"},{"@type":"ListItem","position":2,"name":"Notice of Partial Revision of Stock-Based Benefit Trust (BBT)"}]},{"@type":"WebSite","@id":"https:\/\/japanir.jp\/en\/#website","url":"https:\/\/japanir.jp\/en\/","name":"Japan IR","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/japanir.jp\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"related_company_data":{"id":"7758","title":"SAPPORO HOLDINGS LIMITED","ticker":"2501"},"_links":{"self":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/29050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release"}],"about":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/types\/ir_release"}],"replies":[{"embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/comments?post=29050"}],"version-history":[{"count":0,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/29050\/revisions"}],"wp:attachment":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/media?parent=29050"}],"wp:term":[{"taxonomy":"sector","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/sector?post=29050"},{"taxonomy":"importance","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/importance?post=29050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}