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Kimio Hosaka

Chief Operating Officer at HeartCore Enterprises
Executive
Board

About Kimio Hosaka

Kimio Hosaka, age 57, is Chief Operating Officer (COO) of HeartCore Enterprises (HTCR) and has served as a director since May 18, 2021. He has been COO and a member of the Board of Managers of HeartCore Co. (Japan) since August 2015 and holds a B.S. in Physics from Chuo University (Tokyo). The company discloses no other public company directorships for Hosaka . Company performance over the last fiscal year showed revenue growth from FY 2023 to FY 2024 and a swing to positive EBITDA, useful context for assessing pay-for-performance alignment (see Company Performance table below) .

Company Performance (context for pay-for-performance)

MetricFY 2023FY 2024
Revenue ($)21,845,830 30,407,229
EBITDA ($)-3,436,336*7,968,970*

*Values retrieved from S&P Global.

Past Roles

OrganizationRoleYearsStrategic impact
HeartCore Co. (subsidiary)COO; Board of ManagersAug 2015 – presentOperations leadership; experience in business and operations matters
HeartCore Enterprises, Inc.DirectorMay 2021 – presentEmployee-director; contributes operating expertise

External Roles

OrganizationRoleYearsNotes
Company disclosures state Hosaka does not hold, and has not previously held, directorships in reporting companies

Fixed Compensation

  • Employment agreement (amended Jan 10, 2023) increased Hosaka’s annual base salary from $95,459 to $164,770 effective Jan 1, 2023 .
  • The company was historically a “controlled company,” forming fully independent Compensation and Nominating Committees in Feb 2025 as it exited controlled status; this may influence future compensation governance .

Summary Compensation – Kimio Hosaka

ComponentFY 2023FY 2024
Salary ($)159,102 139,714
Bonus ($)
Stock Awards ($) 6,316
Option Awards ($)
Non-Equity Incentive ($)
All Other ($)
Total ($)159,102 146,030

Notes:

  • Employees who serve as directors receive no additional director compensation .

Performance Compensation

  • No annual cash bonus or non-equity incentive payout is disclosed for 2023–2024 .
  • Equity awards (time- or performance-based) are granted under the 2021 and 2023 Plans. The plans allow use of performance metrics, but specific metric weightings/targets for Hosaka’s grants are not disclosed; the plans permit RSUs, performance shares/units, SARs, and options, with administrator discretion on vesting and potential acceleration .

No company-disclosed metric/weighting/target/payout schedule for Hosaka’s annual incentive plan or PSUs during 2023–2024; equity appears primarily time-based during the period .

Equity Ownership & Alignment

  • Anti-hedging and anti-pledging: The insider trading policy prohibits hedging transactions and pledging/margining of company stock; pre-clearance is required for trades and blackout policies apply .
  • Beneficial ownership (selected dates):
DateShares Beneficially Owned% Outstanding
Record Date (Aug 2, 2024 Proxy)107,124 <1%
Dec 31, 2024 (10-K)109,705 <1%
Record Date (Jul 28, 2025 Proxy)112,568 <1%
  • Outstanding equity awards:
As-of DateOptions Exercisable (#)Options Unexercisable (#)Exercise Price ($)ExpirationUnvested RSUs/Stock (#)Market Value/Share ($)
Dec 31, 202350,000 50,000 2.50 12/25/2031 8,592 0.638
Dec 31, 202475,000 25,000 2.50 12/25/2031 5,729 1.815

Observations:

  • Unvested equity will generally accelerate upon termination without Cause or for Good Reason (see Employment Terms) .
  • Pledging prohibited, reducing alignment risk from collateralized positions .

Form 4 insider trading data was attempted but could not be retrieved due to a data source authorization error; consider reviewing recent Form 4s on EDGAR for near-term selling/buying pressure.

Employment Terms

  • Structure: One-year initial term; auto-renews for successive one-year terms unless either party gives 30 days’ notice; employment is at-will .
  • Definitions: “Cause,” “Good Reason,” and “Change of Control” are defined; Good Reason includes post-CoC material diminution of comp/benefits, salary/bonus reduction (outside broad management cuts), >50-mile relocation, or material breach not cured in 10 days .
  • Severance (without Cause or with Good Reason):
    • Lump sum equal to base salary for the remainder of the current term (initial or renewal), plus accrued pay/benefits/expenses .
    • Unvested equity vests to the extent not already vested .
  • Termination for Cause or resignation without Good Reason: Unvested equity forfeited; accrued pay/benefits/expenses only .
  • Death/Disability: Accrued pay/benefits, pro-rata bonus based on target for year of termination, unvested equity forfeited .
  • 280G Gross-Up: Agreements include excise tax gross-up for excess parachute payments (shareholder-unfriendly; red flag) .
  • Clawback: Robust Dodd-Frank/Nasdaq-compliant clawback policy covering incentive-based comp tied to financial reporting measures; recovery of “excess compensation” required, with recovery methods including reimbursement and award cancellation .
  • Restrictive covenants: Non-solicitation during employment and for three years after; enforceability may vary by state; “blue pencil” provision included .
  • Governing law / dispute resolution: Delaware law; disputes via courts in Santa Clara County, CA, and arbitration provisions described .

Board Governance

  • Board service: Director since May 18, 2021 . As an employee-director, he received no additional compensation for board service .
  • Independence and committees: In 2025, HTCR ceased to be a controlled company and formed independent Compensation and Nominating & Corporate Governance Committees (Feb 14, 2025). Audit, Compensation, and Nominating committees are comprised of independent directors (chairs noted in proxy) .
  • Attendance: In 2024, the Board held 12 meetings and each director attended >75% of combined board/committee meetings .

Related Party Transactions (screen for conflicts)

  • Item 13 disclosures list related-party balances and transactions involving the CEO, a non-controlling shareholder (Luvina Software), a receivable from a company controlled by the CEO, and short-term debt to a director/CSO. No Hosaka-specific related-party transactions are identified in the disclosures .

Compliance / Trading Controls

  • Insider trading policy: Pre-clearance required; quarterly and event-driven blackout periods; prohibition on short-term trading under six months absent consent .
  • Anti-hedging and anti-pledging policy explicitly prohibits hedging and pledging/margining company stock, enhancing alignment .
  • Section 16 compliance: The 10-K notes one late Form 4 by Hosaka in FY 2024 (and certain others), a minor compliance footnote .

Compensation Structure Analysis

  • Mix and trend: Cash-heavy compensation with modest equity awards; no disclosed annual bonus or PSU payouts in 2023–2024 .
  • Equity design: Options (2.50 strike expiring 2031) and time-based stock awards outstanding; outstanding RSUs decreased year-over-year, and options shifted more into exercisable status (from 50k/50k to 75k/25k) .
  • Governance shift: Formation of an independent Compensation Committee in 2025 may tighten pay-for-performance linkage going forward .
  • Red flags: 280G excise tax gross-up in agreements is shareholder-unfriendly .

Investment Implications

  • Alignment: Ownership is modest (<1% beneficially owned across reported dates), but (i) unexercised options and unvested RSUs provide ongoing skin-in-the-game, and (ii) anti-hedging/anti-pledging policies reduce misalignment risks .
  • Retention/vesting supply: Equity acceleration on termination without Cause/with Good Reason and time-based vesting could create supply upon vesting or exit; monitor upcoming RSU vesting and option exercises for trading pressure .
  • Governance trajectory: Exit from controlled status and establishment of independent Compensation and Nominating committees should improve oversight over incentives and director independence; continued monitoring of incentive metric disclosure is warranted .
  • Pay-for-performance: FY 2024 delivered revenue growth and a swing to positive EBITDA, but Hosaka’s disclosed pay remained predominantly salary with limited equity; future design changes may be needed to better tie pay to specific, disclosed performance metrics .
  • Risk flags to watch: 280G gross-up exposure in a change-in-control; prior minor Section 16 timeliness footnote; ensure clawback policy is operationalized for any financial restatements .

Citations:

S&P Global disclaimer: EBITDA values marked with an asterisk were retrieved from S&P Global.