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Dayna N. Matsumoto

Executive Vice President and Chief Financial Officer at CENTRAL PACIFIC FINANCIAL
Executive

About Dayna N. Matsumoto

Executive Vice President and Chief Financial Officer (CFO) of Central Pacific Financial Corp. and Central Pacific Bank since March 1, 2025; age 43; licensed CPA in Hawaii; BBA in Accounting & Finance (University of Hawaii at Manoa) and MBA (Hawaii Pacific University) . In Q1–Q2 2025 under her finance leadership, CPF expanded net interest margin and delivered improving profitability: NIM rose from 3.31% to 3.44%, ROA ~1.0% and ROE ~13% . She executed CFO certifications and signed SEC filings, evidencing responsibility for disclosure controls and fair presentation of results .

Past Roles

OrganizationRoleYearsStrategic Impact
Central Pacific Financial Corp. / Central Pacific BankEVP & Chief Financial Officer2025–presentOversees Controller, Treasury, FP&A; raised NIM and maintained strong capital/liquidity in 2025
Central Pacific Financial Corp. / Central Pacific BankGroup SVP, Director of Finance & Accounting2023–2025Led finance and accounting across the Company/Bank
Central Pacific Financial Corp. / Central Pacific BankSVP, Controller2013–2022Enterprise controllership, financial reporting
Central Pacific Financial Corp. / Central Pacific BankTreasury Division (incl. VP, Asset & Liability Manager)2006–2012Asset-liability management; interest rate risk/ALCO support

External Roles

OrganizationRoleYearsStrategic Impact
Girl Scouts of HawaiiDirectorNot disclosedCommunity leadership and youth development
Teach for America – HawaiiDirectorNot disclosedEducation and talent development support

Fixed Compensation

  • Company-wide approach sets executive base salaries near the 50th percentile of the compensation peer group and local market; adjustments consider market alignment and total pay structure .
  • Dayna’s individual base salary and 2025 target bonus are not disclosed in the 2025 proxy.

Context – 2024 base salaries for Named Executive Officers (NEOs):

Name2023 Base Salary2024 Base Salary% Change
Arnold D. Martines (CEO)$635,000$675,0006.30%
David S. Morimoto (CFO in 2024)$490,000$500,0002.04%
Anna M. Hu (EVP, Chief Credit Officer)$300,000$325,0008.33%
Kisan Jo (EVP, Retail & Wealth)$315,000$320,0001.59%
Diane W. Murakami (EVP, Commercial Markets)$300,000$310,0003.33%

Performance Compensation

ComponentMetricWeightingTarget/DefinitionPayout RangeVesting
Annual Incentive Plan (AIP)Net Income; Efficiency Ratio; Business Plan/Personal GoalsNot disclosedCompany performance and strategic/operational goals; 2024 performance adjusted for non-core securities repositioning50% at threshold; 200% at max; 2024 NEO payouts ~91–94% of target
PSUs (2024 grant)Return on Equity (ROE)50% of PSUs3-year (2024–2026) Board-approved ROE targets; threshold 80% of target; forfeiture if threshold not achieved50% of target at threshold; up to 200% at maxCliff vest Feb 15, 2027 if threshold achieved
PSUs (2024 grant)Relative TSR vs. peer group50% of PSUs3-year rTSR vs. industry peers50% of target at 25th percentile; 200% at 75th percentileCliff vest Feb 15, 2027
RSUs (2024 grant)Time-based50% of LTI valueService-based retentionN/AEqual annual installments over 3 years (Feb 15 each year)
PSUs (2022 cycle observation)ROA (3-year avg)50% of PSUs2022–2024 average ROA – threshold 80% for 50% payout50–200% of targetCliff vest Feb 15, 2025; shares indicated at target due to metric trending between threshold/target
PSUs (2022 cycle observation)Relative TSR50% of PSUsFeb 15, 2022–Feb 15, 2025 period50–200% of targetShares indicated at maximum due to metric trending between target/maximum

Program governance and risk:

  • NYSE-compliant clawback policy adopted Sept 21, 2023; applies to incentive compensation over preceding 3 years if restatement occurs; SOX 304 reimbursement applies to CEO and CFO; annual and LTI plans permit cancellations/recovery where materially inaccurate or excessive risk encouraged .
  • No guaranteed bonuses; independent consultant (Pay Governance) engaged; compensation risk assessment framework implemented in 2024 .

Equity Ownership & Alignment

PolicyRequirementTimeframeNotes
Stock Ownership Guidelines – EVP & Executive CommitteeHold 50% of net-after-tax vested shares until market value equals 1.5× annual base salary5 years; if not met, 100% of net shares from future vesting must be held until achievedApplies to executive officers; compliance tracked (Morimoto and Hu met; Jo and Murakami on track). Dayna’s compliance status not disclosed
Hedging/PledgingHedging transactions prohibited; pledging (including margin) prohibited without Legal Dept. prior consentOngoingApplies to directors/employees; supports alignment and risk control
Insider Trading PolicyTrading prohibited while in possession of MNPI and during blackout periodsOngoingRobust whistleblower protections and conduct codes in place

Beneficial ownership:

  • Individual share count for Dayna is not itemized in the Security Ownership table; group ownership for all directors and executive officers is 650,606 shares (includes Dayna and Ralph M. Mesick) .

Employment Terms

  • At-will employment; no individual employment agreements for NEOs/executive officers .
  • No change-in-control (CIC) agreements; outstanding RSUs/PSUs accelerate vesting only upon CIC with associated termination (double-trigger). For PSUs, acceleration occurs at target shares .
  • No severance agreements; no additional payments beyond standard employee programs upon termination absent CIC .
  • No tax gross-ups (e.g., 280G, 409A) under executive compensation governance .
  • Clawback policy (NYSE Rule 954) and SOX 304 apply to CFO .

Performance & Track Record (2025 operating KPIs)

MetricQ1 2025Q2 2025
Net Income ($MM)$17.8 $18.3
Diluted EPS ($)$0.65 $0.67
ROA (%)0.96% 1.00%
ROE (%)13.04% 13.04%
Net Interest Margin (%)3.31% 3.44%
Efficiency Ratio (%)61.16% 60.36%
Closing Market Price per ShareQ1 2025Q2 2025
Price ($)$27.04 $28.03

Execution notes:

  • NIM expanded sequentially each quarter over the last five quarters; deposit costs declined to 1.02% in Q2 2025, contributing to spread expansion .
  • Liquidity and capital remained strong (Leverage 9.4%→9.6%; CET1 12.4%→12.6%) and quarterly dividend increased to $0.27 per share in 2025 .

Related Party & Risk Indicators

  • Related party transaction: Dayna’s spouse, Patrick Matsumoto (VP, Commercial Real Estate Manager, non-executive officer); 2024 total compensation approximately $177,000; compensation commensurate with peers; does not report to Dayna .
  • Loans to related persons are extended in ordinary course on market terms and pass-rated; overseen per Regulation O and internal policies .
  • No Section 16(a) delinquencies in 2024 for persons subject to reporting (includes executive officers) .
  • Prohibition on hedging and limits on pledging mitigate alignment risks .
  • 2024 Say-on-Pay approval ~98%, indicating strong shareholder support for pay programs .

Compensation Committee & Peer Benchmarking

  • Compensation Committee: independent directors (Chair: Saedene K. Ota); met six times in 2024; uses independent consultant (Pay Governance) and independent legal advisor (Manatt, Phelps & Phillips, LLP) .
  • Peer group (16 banks, assets ~$2–24B, West Coast/Hawaii emphasis) used for benchmarking; company positioned at 38th percentile in assets; CEO target pay at lower percentiles vs peers/local market .

Investment Implications

  • Pay-for-performance alignment appears robust: AIP tied to profitability/efficiency; LTI 50% PSUs (ROE and rTSR) and 50% RSUs with clear 3-year vesting; clawbacks and hedging prohibitions add downside safeguards .
  • Double-trigger CIC equity acceleration and absence of severance/CIC agreements reduce windfall risks; stock ownership guidelines (1.5× salary for EVPs) require ongoing “skin-in-the-game,” though Dayna’s individual holdings level is undisclosed .
  • Near-term insider selling pressure assessment is constrained by lack of individual Form 4 data in documents; policy limits pledge/hedge activity, and strong say-on-pay support reduces governance overhang .
  • Operational momentum in 2025 (NIM, ROA/ROE, capital) under her CFO tenure signals execution strength; continued delivery against ROE/rTSR PSU hurdles would be a positive indicator for compensation alignment and future vesting outcomes .