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Stock-Based Compensation | 12 Months Ended
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Mar. 31, 2024
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Stock-Based Compensation | 19. Stock-Based Compensation The Company maintains a stock compensation program for directors, executive officers and others of the Company. The Compensation Committee resolved in July 2014 and the Company’s shares are provided to retiree as the way of provision of the compensation through the Board Incentive Plan Trust. The Board Incentive Plan Trust purchases the Company’s common shares including future granting shares by an entrusted fund which the Company set in advance. The Company holds those shares as entrusted assets, separately from other treasury stock which the Company holds. Under the program, points are granted annually to directors, executive officers and others of the Company based upon the prescribed standards of the Company. Upon retirement, eligible directors, executive officers and others receive a certain number of the Company’s common shares calculated by translating each point earned by that retiree to one common share. In fiscal 2024, the Company granted 531,542 points, and 73,180 points were settled for individuals who retired during fiscal 2024. Total points outstanding under the stock compensation program as of March 31, 2024 were 2,732,318 points. The points were adjusted for the 10-for-1 stock split implemented on April 1, 2013. During fiscal 2022, 2023 and 2024, the Company recognized stock-based compensation costs of its stock compensation program in the amount of ¥1,191 million, ¥937 million and ¥2,177 million, respectively.

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