Sony Group Corporation filed a Form 6-K with the U.S. Securities and Exchange Commission on October 30, 2026, announcing the introduction of a Performance Share Unit compensation plan and the decision to grant a first series of PSUs to 18 recipients across the corporation and its subsidiaries.

Key Highlights

  • Total PSUs granted: 622,360 units in aggregate across 18 recipients, corresponding to up to 1,244,720 shares at maximum vesting.
  • Corporate Executive Officers and other officers: 6 persons received a total of 404,930 units, corresponding to up to 809,860 shares.
  • Corporation employees: 4 persons received a total of 15,140 units, corresponding to up to 30,280 shares.
  • Subsidiary directors and officers: 8 persons received a total of 202,290 units, corresponding to up to 404,580 shares.
  • Scheduled grant date: November 25, 2026.
  • Performance evaluation period: Three fiscal years commencing from the fiscal year in which the grant date falls, with vesting tied to achievement levels ranging from 0% to 200%.
  • Share delivery method: Treasury shares transferred via contribution in kind of monetary compensation receivables following vesting.

Sony Group's First-Series PSU Grant: Structure, Vesting, and Conditions

According to the filing, Sony Group Corporation's Compensation Committee resolved on October 30, 2026, to introduce a stock compensation plan under which shares of its common stock will be delivered following the vesting of PSUs. The corporation disclosed that it simultaneously decided to grant the first series of PSUs to corporate executive officers, other officers, employees of the corporation, and directors and other officers of its subsidiaries. The filing is listed on NYSE:SONY and was signed by Lin Tao, Chief Financial Officer, on October 30, 2026.

The filing describes the vesting mechanism as dependent on two conditions: the recipient continuously holding a qualifying position within the corporation or a Group Company throughout the three-year Performance Evaluation Period, and the level of achievement of performance conditions, including the corporation's Total Shareholder Return and other factors as set forth in the PSU Regulations. The number of shares delivered upon vesting equals the units granted multiplied by an achievement factor between 0% and 200%, with the maximum share figures cited in the filing representing the 200% achievement scenario.

The filing also outlines specific forfeiture provisions. According to the disclosure, all unvested PSUs will be extinguished if a recipient voluntarily forgoes the award before vesting, is subject to imprisonment or other serious criminal penalty, faces bankruptcy or civil rehabilitation proceedings, or encounters certain attachment or tax-default events. Special vesting provisions apply in the event of a recipient's death or departure for a justifiable reason approved by the Compensation Committee or the Senior Executive in charge of Human Resources, with share quantities adjusted for service period and achievement levels. Shares are to be transferred as treasury shares, with the per-share price based on the Tokyo Stock Exchange closing price on the trading day immediately preceding the relevant transfer decision.

What Was Disclosed

Sony Group Corporation disclosed the introduction of a PSU compensation plan and the grant of 622,360 first-series PSUs to 18 recipients, with a scheduled grant date of November 25, 2026, vesting tied to a three-year performance period, and share delivery via treasury stock transfer.