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The Board of Directors of IQM Quantum Computers Plc has resolved to establish new share-based long-term incentive plans for the employees of the group

Both plans pay rewards partly in shares and partly in cash, with retention and shareholding requirements attached.

(Moderate)

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IQM Quantum Computers (IQMX) has established two share-based employee incentive plans, including a performance plan with an estimated gross value of approximately EUR 18.2 million. The Performance Share Plan covers three four-year periods starting in 2026, 2027 and 2028. Its first period runs from 1 July 2026 to 30 June 2030 and uses absolute shareholder return, adjusted by relative shareholder return by +/- 20 percent.

Maximum first-period rewards correspond to approximately 1,996,000 shares, including a cash portion. The Restricted Share Unit Pool permits allocations until 30 June 2030, with maximum rewards corresponding to approximately 826,000 shares, including cash, and an estimated gross value of approximately EUR 7.5 million. Actual values depend on share prices and performance achievement or grants made.

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Positive

  • Minor point. Forward-looking: it has not happened yet and may not happen.Employee incentive plans aim to retain employees and align shareholder and employee objectives, the company said.
  • Minor point. Forward-looking: it has not happened yet and may not happen.First performance-period rewards depend on absolute shareholder return, with a relative shareholder return modifier of +/- 20 percent.
  • Minor point. Forward-looking: it has not happened yet and may not happen.RSU vesting schedules require at least twelve months from grant, supporting continued employee participation.
  • Minor point. Forward-looking: it has not happened yet and may not happen.Leadership Team members and the CEO must retain 50 percent of net reward shares until specified ownership thresholds.

Negative

  • Minor point. Forward-looking: it has not happened yet and may not happen.First-period PSP maximum rewards correspond to approximately 1,996,000 shares, including cash; estimated gross value is approximately EUR 18.2 million.
  • Minor point. Forward-looking: it has not happened yet and may not happen.RSU maximum rewards correspond to approximately 826,000 shares, including cash; estimated gross value is approximately EUR 7.5 million.

News Explained

For awards under these plans, Leadership Team members must retain half of their net reward shares until their total shareholding reaches half their prior-year gross salary; the CEO must retain half until total holdings reach that salary, and each rule applies while the recipient remains in that role.

Key Figures

PSP maximum rewards: 1,996,000 shares PSP aggregate gross value: EUR 18.2 million RSU maximum rewards: 826,000 shares +5 more
PSP maximum rewards
1,996,000 shares
If first-period maximum performance targets are met; includes a cash-paid portion
PSP aggregate gross value
EUR 18.2 million
Based on the cited September 29, 2026 closing share price
RSU maximum rewards
826,000 shares
Maximum rewards; includes a cash-paid portion
RSU aggregate gross value
EUR 7.5 million
Based on the cited September 29, 2026 closing share price
PSP performance periods
3 periods, 4 years each
The periods run from 2026–2030, 2027–2031 and 2028–2032
rTSR modifier
+/- 20 percent
Modifier to the first performance period's aTSR criterion
Leadership Team shareholding requirement
50% of net reward shares
Hold until personal shareholding reaches 50% of prior-year gross salary
CEO shareholding requirement
50% of net reward shares
Hold until personal shareholding reaches the prior-year gross salary

Key Terms

absolute total shareholder return, relative total shareholder return, restricted share unit
3 terms
absolute total shareholder return financial
"Absolute Total Shareholder Return (“aTSR”)"
Absolute total shareholder return is the percentage gain or loss a shareholder realizes over a specific period from holding a company's shares, counting both the change in share price and cash distributions (dividends) paid during that period. It is calculated as (ending share price plus dividends received — starting share price) divided by the starting share price, typically expressed as a percentage; it can be reported for any chosen period and is distinct from relative TSR, which measures performance versus a benchmark. It does not by itself adjust for effects such as share dilution, spin-offs, or differing share classes unless those are explicitly incorporated into the calculation.
relative total shareholder return financial
"Relative Total Shareholder Return (“rTSR”) modifier"
Relative total shareholder return measures how much an investor’s gain from a company — including stock price changes and dividends — beats or lags a chosen benchmark or peer group over a set time. Think of it as a race: it shows whether the company outpaced rivals or the market, which helps investors and boards judge performance, compare returns fairly, and link results to pay or investment decisions.
restricted share unit financial
"Restricted Share Unit Pool The Board of Directors has today also resolved"
A restricted share unit (RSU) is a promise by a company to give an employee a set number of company shares at a future date, typically after meeting time or performance conditions. For investors, RSUs matter because when they convert into actual shares they increase the number of shares outstanding (like unlocking more tickets in a game), which can dilute existing holders, and they align employee incentives with company performance, influencing behavior and long-term value.

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IQM Quantum Computers Plc, Stock Exchange Release, September 30, 2026 at 09:00 (EEST)

Performance Share Plan 2026–2032

The Board of Directors of IQM Quantum Computers Plc (“IQM” or the “Company”) has today resolved to establish a new share-based long-term incentive plan for the employees of the group, the Performance Share Plan 2026–2032 (the “PSP”). The purpose of the PSP is to align the objectives of the Company’s shareholders and employees for increasing the value of the Company in the long term, to retain key employees at the Company and to offer them a competitive incentive plan based on earning and accumulating the Company’s shares.

The PSP comprises three (3) four-year (4-year) performance periods, which commence on 1 July and end on 30 June in the years of 2026–2030, 2027–2031 and 2028–2032 respectively. The Board of Directors resolves on the commencement and details of a new performance period annually. The Board of Directors has resolved to commence the first performance period of the PSP.

Pursuant to the PSP, the target group has an opportunity to earn the Company’s shares based on the Company’s performance during the applicable performance period. The performance criterion of the first performance period is Absolute Total Shareholder Return (“aTSR”), with a Relative Total Shareholder Return (“rTSR”) modifier of +/- 20 percent. The potential rewards from the PSP will be paid after the end of each performance period, within six (6) months at the latest. The rewards under the PSP are delivered to participants free of charge.

If the maximum targets set for the performance criteria for the first performance period of the PSP are met, the maximum rewards to be paid correspond to the value of an approximate total of 1,996,000 shares of the Company, including a proportion to be paid in cash. The achievement of the performance criteria set by the Board of Directors will determine the proportion of the maximum reward that will be paid to a participant. The target group for the first performance period of the PSP consists of all employees, including the CEO and the members of the Leadership Team.

The estimated aggregate gross value of PSP is approximately EUR 18.2 million calculated based on the closing share price of EUR 9.11 on 29 September 2026. The materialized value of the plan may deviate from this estimate, depending on share price development and the degree to which the performance targets set for the plan are achieved.

Restricted Share Unit Pool

The Board of Directors has today also resolved to establish a Restricted Share Unit Pool 2026–2030 (the “RSU”). The RSU is a part of the remuneration and commitment program for all of the group's employees. The Board of Directors may allocate rewards from the RSU until 30 June 2030. In addition to rewarding the entire personnel of the group, the RSU is also intended to be used as a tool in situations considered necessary by the Board of Directors, for example ensuring retention of key talents, attracting new talent or other specific situations determined by the Board of Directors.

The rewards from the RSU will be paid to participants according to individual vesting schedules set by the Board of Directors, which end earliest after a minimum of twelve (12) months have elapsed since the grant of the reward, but in any event by the end of 2031.

The maximum rewards to be paid from the RSU correspond to the value of an approximate total of 826,000 shares of the Company, including a proportion to be paid in cash. The individual allocations from the RSU will be resolved separately by the Board of Directors. The rewards under the RSU are delivered to participants free of charge.

The estimated aggregate gross value of the RSU is approximately EUR 7.5 million calculated based on the closing share price of EUR 9.11 on 29 September 2026. The materialized value of the plan may deviate from this estimate, depending on share price development and the amount of share grants made based on the plan.
Other terms

The potential rewards from the PSP and RSU will be paid partly in the Company’s shares and partly in cash. The cash proportion of the reward is intended to cover taxes and statutory social security contributions arising from the reward to the participant. As a starting point, no reward will be paid if the participant's employment or service contract terminates before the end of the performance or vesting period.

A Leadership Team member must hold 50 percent of the net reward shares received from the long-term incentive plans until the value of the Leadership Team member’s total personal shareholding in the Company corresponds to 50 percent of their gross salary for the calendar year preceding the payment of the reward. The CEO must hold 50 percent of the net reward shares received from the long-term incentive plans until the value of the CEO's total personal shareholding in the Company corresponds to the value of the CEO's gross salary for the calendar year preceding the payment of the reward. Such number of the Company’s shares must be held as long as the participant continues to be a member of the Leadership Team or the CEO.

For further information, please contact:

Henrik Klobut, Investor Relations
Investors@iqm.tech

About IQM Quantum Computers

IQM Quantum Computers is a global leader in superconducting quantum computing, delivering full-stack quantum systems and cloud platform access to enterprises, research institutions, high-performance computing centers, and national laboratories worldwide. IQM’s open and modular architecture enables customers to own, control, and integrate quantum systems directly into their workflows. Founded in 2018 and headquartered in Espoo, Finland, with major operations in Munich, Germany, it has over 400 employees globally and one of the industry’s strongest track records in deployed quantum systems across Europe, Asia, and North America.


FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What are the maximum rewards under IQM's new employee share plans?

Maximum first-period PSP rewards correspond to approximately 1,996,000 shares, while maximum RSU rewards correspond to approximately 826,000 shares, both including a cash portion. Their estimated aggregate gross values are approximately EUR 18.2 million and EUR 7.5 million, respectively, based on the EUR 9.11 closing share price on 29 September 2026.

When will IQM's employee incentive rewards be paid?

Potential PSP rewards will be paid within six months after each performance period ends. The periods run from 1 July to 30 June in 2026–2030, 2027–2031 and 2028–2032. RSU rewards follow individual vesting schedules ending no earlier than twelve months after grant and no later than the end of 2031.

What shareholding requirements apply to IQM's CEO and Leadership Team under the incentive plans?

The CEO and Leadership Team members must retain 50 percent of net reward shares until their personal holdings reach specified salary-based thresholds. For Leadership Team members, the threshold is 50 percent of the preceding calendar year's gross salary; for the CEO, it is the full gross salary. Required holdings must remain while they continue in those roles.

What happens to IQM employee incentive rewards if employment ends before vesting?

As a starting point, no reward will be paid if the participant's employment or service contract ends before the performance or vesting period finishes. Rewards are delivered free of charge, partly in shares and partly in cash; the cash portion is intended to cover participant taxes and statutory social security contributions.

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