{"id":33682,"date":"2026-03-06T15:53:32","date_gmt":"2026-03-06T06:53:32","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4041-20260306-02_wp_stock_option\/"},"modified":"2026-03-06T15:53:32","modified_gmt":"2026-03-06T06:53:32","slug":"4041-20260306-02_wp_stock_option","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4041\/ir\/4041-20260306-02_wp_stock_option\/","title":{"rendered":"Notice Regarding Partial Revision of the Stock Grant Trust (J-ESOP)"},"content":{"rendered":"<p>Revised the Stock Grant Trust (J-ESOP) introduced in February 2024 to the J-ESOP-RS system with transfer restrictions in order to enhance employees&#8217; motivation for stock price and performance improvement. Transfer restriction agreements impose stock disposal limitations until retirement.<\/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":"4041","jir_company_name":"Nippon Soda Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-03-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/4041-20260306-02.pdf","jir_short_summary":"Revised the Stock Grant Trust (J-ESOP) introduced in February 2024 to the J-ESOP-RS system with transfer restrictions in order to enhance employees' motivation for stock price and performance improvement. Transfer restriction agreements impose stock disposal limitations until retirement.","jir_summary":"### Background and Purpose of the Revision to the Stock Grant Trust (J-ESOP) System\nNippon Soda Co., Ltd. has revised its employee incentive plan, the Stock Grant Trust (J-ESOP), introduced in February 2024, to the J-ESOP-RS system which includes transfer restrictions for a certain period to further enhance employees\u2019 motivation and morale towards improving stock price and business performance. This revision aims to strengthen the linkage between employee remuneration and stock price fluctuations, maximizing the benefits of the trust scheme combined with transfer-restricted stock grants to elevate employee motivation.\n\n### Overview of the J-ESOP-RS System and Trust Mechanism\nThe J-ESOP-RS system grants points to employees pursuant to the stock grant rules, and upon acquisition of rights, provides company shares and cash corresponding to the points. Employees enter into transfer restriction agreements on the granted shares, restricting their disposal until retirement. The trust agreement was concluded with Mizuho Trust & Banking on 2024-02-26, acquiring the company shares as trust assets which are separately managed. A trustee selected from employees manages the trust and exercises voting rights.","jir_financial_highlights":"Trust Agreement Date: 2024-02-26 (Newly established)\nTrust Period: From 2024-02-26 until termination (no specific end date) (Newly established)\nTransfer Restriction Agreement Execution: Applied to shares granted to employees while in service (Newly introduced)","jir_category":"","jir_hashtags":"#NipponSoda, #StockGrantTrust, #StockOption, #EmployeeIncentive","jir_key_figures":"Trust Agreement Date: 2024-02-26\nTrust Period: From 2024-02-26 until termination (no specific end date)\nTransfer Restriction Agreement: Imposes stock disposal restrictions until employee retirement","jir_meta_title":"Nippon Soda Revises Stock Grant Trust (J-ESOP) to Transfer-Restricted J-ESOP-RS to Boost Employee Motivation","jir_meta_description":"Nippon Soda Co., Ltd. has revised the Stock Grant Trust (J-ESOP) introduced in February 2024 to the J-ESOP-RS system providing transfer-restricted shares to employees, aiming to enhance motivation for improved stock price and business performance.","jir_og_title":"Nippon Soda Revises Stock Grant Trust System, Introducing Transfer Restrictions on Employee Shares","jir_og_description":"Nippon Soda Co., Ltd. revised the Stock Grant Trust (J-ESOP) and introduced the transfer-restricted J-ESOP-RS system, aiming to increase employee motivation.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8958,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-33682","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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