{"id":51928,"date":"2026-05-15T12:11:10","date_gmt":"2026-05-15T03:11:10","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8346-20260515-04_wp_financial_summary\/"},"modified":"2026-05-15T12:11:10","modified_gmt":"2026-05-15T03:11:10","slug":"8346-20260515-04_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8346\/ir\/8346-20260515-04_wp_financial_summary\/","title":{"rendered":"\u3010Toho Bank\u3011 Revision of Performance-Linked Compensation | May 15, 2026"},"content":{"rendered":"<p>On May 15, 2026, Toho Bank\u2019s Board of Directors approved changes to the criteria for performance-linked compensation, adopting ROE as an evaluation indicator and increasing the maximum payout months to 5.0 months. The changes will be applied from the 124th term (April 2026 to March 2027).<\/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":"8346","jir_company_name":"Toho Bank","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-05-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/05\/8346-20260515-04.pdf","jir_short_summary":"On May 15, 2026, Toho Bank\u2019s Board of Directors approved changes to the criteria for performance-linked compensation, adopting ROE as an evaluation indicator and increasing the maximum payout months to 5.0 months. The changes will be applied from the 124th term (April 2026 to March 2027).","jir_summary":"### Details of the Revision of Performance-Linked Compensation\nOn May 15, 2026, Toho Bank's Board of Directors revised the criteria for performance-linked compensation. The new evaluation indicator shifts from the previous consolidated net income level to consolidated ROE, and the maximum payout months are increased from 3.0 months to 5.0 months. This aims to strengthen incentives for capital efficiency and corporate value enhancement, aligning compensation with earnings environment. The changes will take effect from April 1, 2026, in the 124th term.\n\n### Future Outlook and Impact on Shareholders\nThis revision emphasizes ROE to promote improved capital efficiency and maximization of corporate value. Increasing the maximum payout months is expected to motivate officers for long-term performance improvement. Consequently, shareholders can anticipate enhancements in the company\u2019s profitability and capital efficiency, leading to potential long-term increases in shareholder value.","jir_financial_highlights":"Maximum payout months: 5.0 months (Increase (from the previous 3.0 months))\nEvaluation indicator: Consolidated ROE level (Changed (from the previous consolidated net income level))\nPayout months based on consolidated ROE level: Up to 5.0 months (Newly set)","jir_category":"","jir_hashtags":"#TohoBank, #IRRelated, #JapanStocks","jir_key_figures":"Maximum payout months: 5.0 months (increase)\nEvaluation indicator: Consolidated ROE level\nStart of application: April 1, 2026 (124th term)","jir_meta_title":"\u3010Toho Bank\u3011 Revision of ROE-Focused Compensation System\uff5cMay 2026","jir_meta_description":"Toho Bank revised its performance-linked compensation criteria to ROE on May 15, 2026, and increased the maximum payout months to 5.0 months. Implementation begins in FY2026.","jir_og_title":"\u3010Toho Bank\u3011 Revision of ROE-Focused Compensation System\uff5cMay 2026","jir_og_description":"Toho Bank revised its compensation system on May 15, 2026, adopting ROE as an evaluation indicator and increasing the maximum payout months. Aiming to enhance long-term corporate value.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9316,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-51928","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>\u3010Toho Bank\u3011 Revision of Performance-Linked Compensation | May 15, 2026 - 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-8346\/ir\/8346-20260515-04_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8346\/ir\/8346-20260515-04_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8346\/ir\/8346-20260515-04_wp_financial_summary\/\",\"name\":\"\u3010Toho Bank\u3011 Revision of Performance-Linked Compensation | May 15, 2026 - 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