Decision to grant PSU units. Targets are 5 directors (up to 200,092 shares) and 16 executive officers (up to 229,888 shares); evaluation period from FY2027 to FY2031. Vesting is based on achievement levels of metrics including Net Sales, EBITDA, ROIC, GHG reduction, and Occupational Safety. Transfer restrictions last up to 30 years and may be lifted under certain conditions. Grant date: July 10, 2026.<\/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":"4202","jir_company_name":"Daicel Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-07-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/07\/4202-20260710-04.pdf","jir_short_summary":"Decision to grant PSU units. Targets are 5 directors (up to 200,092 shares) and 16 executive officers (up to 229,888 shares); evaluation period from FY2027 to FY2031. Vesting is based on achievement levels of metrics including Net Sales, EBITDA, ROIC, GHG reduction, and Occupational Safety. Transfer restrictions last up to 30 years and may be lifted under certain conditions. Grant date: July 10, 2026.","jir_summary":"### Overview of unit grants\nDaicel has decided to grant PSU units to directors and executive officers based on the Performance-Linked Stock Reward System (PSU) approved at the general meeting of shareholders. The targets are five directors and sixteen executive officers, each with specified maximum share amounts. The evaluation period is from FY2027 through FY2031, and the achievement rates for each metric (Net Sales, EBITDA, ROIC, GHG emissions reductions, and occupational safety) will be reflected in vesting and the calculation of granted shares.\n\n### Vesting and grant conditions\nVesting will be calculated by aggregating coefficients according to the level of achievement of performance metrics, and after the evaluation period ends, shares will be granted through in-kind contribution upon a resolution of the Board of Directors. Granted shares carry transfer restrictions for 3\u201330 years, and restrictions may be\u89e3\u9664 under certain conditions such as continued status or compliance. In the event of organizational restructuring during the evaluation period, unvested units will generally not be granted, but reasonable adjustments may be paid as cash compensation when warranted.","jir_financial_highlights":"Units granted by target: Directors 5 persons, up to 200,092 shares equivalent; Executive officers 16 persons, up to 229,888 shares equivalent (Unknown)\nEvaluation period: FY2027 to FY2031 (Unknown)\nTransfer restriction period: 3 to 30 years (Unknown)","jir_category":"","jir_hashtags":"#Daicel, #PSU, #StockCompensation","jir_key_figures":"Recipients: Directors 5 \/ Executive officers 16\nTotal units: Directors up to 200,092 shares equivalent \/ Executive officers up to 229,888 shares equivalent\nEvaluation period: FY2027 to FY2031","jir_meta_title":"Daicel PSU Unit Grant Decision | July 10, 2026","jir_meta_description":"Daicel decides on unit grants under the Performance-Linked Stock Reward System (PSU). Summary of targets, evaluation period, vesting conditions, and transfer restrictions.","jir_og_title":"Daicel PSU Unit Grant Decision | July 10, 2026","jir_og_description":"Daicel announces PSU unit grants. Overview of targets, evaluation period, vesting conditions, and transfer restrictions.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8036,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-78629","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n