{"id":94409,"date":"2026-08-04T16:37:04","date_gmt":"2026-08-04T07:37:04","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7273-20260804-02_wp_stock_option\/"},"modified":"2026-08-04T16:37:04","modified_gmt":"2026-08-04T07:37:04","slug":"7273-20260804-02_wp_stock_option","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7273\/ir\/7273-20260804-02_wp_stock_option\/","title":{"rendered":"Notice on Allocation of PSU (Unit) under the Performance Stock Unit Plan"},"content":{"rendered":"<p>PSU (Performance Stock Units) granted to executives and employees. Eligible participants: 42 in total (2 directors and 36 others); maximum total PSU shares: about 900,000 shares. Evaluation period from FY2027 to FY2030; rights vest at 80%, 90%, and 100% when targets of 80 billion, 90 billion, and 1000 billion yen in net sales are achieved. Grant date: 2026-08-04.<\/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":"7273","jir_company_name":"Iyokyo Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7273-20260804-02.pdf","jir_short_summary":"PSU (Performance Stock Units) granted to executives and employees. Eligible participants: 42 in total (2 directors and 36 others); maximum total PSU shares: about 900,000 shares. Evaluation period from FY2027 to FY2030; rights vest at 80%, 90%, and 100% when targets of 80 billion, 90 billion, and 1000 billion yen in net sales are achieved. Grant date: 2026-08-04.","jir_summary":"### Overview of PSU grant\nAt today's Board of Directors meeting, based on the resolution of the Extraordinary General Meeting, the company has decided to grant performance stock units (PSU) to directors, executive officers, and employees. The grant date is 2026-08-04. The performance evaluation period runs from FY2027 to FY2030, and the vesting percentage will be determined within the range of 0% to 100 depending on achievement of sales targets. After vesting, the units will be issued in exchange for actual shares or cash-settled stock appreciation rights.\n\n### Performance criteria and grant procedures\nDuring the evaluation period, if consolidated net sales achievements reach 80 billion yen, 90 billion yen, or 1000 billion yen, PSU vesting will be 80%, 90%, and 100% respectively. If there are changes in accounting standards, indicators may be redefined. After vesting, grant will be made by delivery of shares or disposal of treasury stock, with fractions rounded down. The per-share paid-in amount for issued shares will be determined based on the closing price just before the grant date.","jir_financial_highlights":"Rights vesting rate upon achieving consolidated net sales target: 80%\/90%\/100% (Unknown)\nNumber of PSU grant recipients: 2 directors + 36 others (Unknown)\nTotal PSU shares: Up to 207,000 shares (for directors) + up to 693,000 shares (others) (Unknown)","jir_category":"","jir_hashtags":"#Iyokyo, #PSU, #JapanStocks","jir_key_figures":"PSU recipients: 2 directors, 36 others\nTotal PSU shares: 207,000 shares for directors, 693,000 shares for others\nEarnings evaluation period: 2027 March to 2030 March","jir_meta_title":"\u3010Iyokyo\u3011PSU Grant Notice | August 2026","jir_meta_description":"Iyokyo grants PSU (Performance Stock Units). Eligible participants total 42, up to about 0.9 million shares. Evaluation period 2027\u20132030. Stock issuance methods: new share issuance or disposal of treasury stock, fractions rounded down.","jir_og_title":"\u3010Iyokyo\u3011PSU Grant Notice | August 2026","jir_og_description":"Iyokyo grants PSU (Performance Stock Units). Eligible participants total 42, up to about 0.9 million shares. Evaluation period 2027\u20132030.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57637,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-94409","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 on Allocation of PSU (Unit) under the Performance Stock Unit Plan - 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-7273\/ir\/7273-20260804-02_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-7273\/ir\/7273-20260804-02_wp_stock_option\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7273\/ir\/7273-20260804-02_wp_stock_option\/\",\"name\":\"Notice on Allocation of PSU (Unit) under the Performance Stock Unit Plan - 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