Sony Group Corporation SEC Filings

Sony Group Corporation announced new equity awards under its stock compensation plan. The company approved grants of restricted stock units (RSUs) to directors, officers, and employees across the group, with vesting tied to continued service and specific schedules by grant series.

The awards include RSUs corresponding to up to 83,800 shares for 10 recipients with a single cliff vest at the third anniversary; up to 4,932,808 shares for 4,131 recipients vesting in three equal installments on the first, second, and third anniversaries; and up to 1,040,379 shares for 3,023 recipients vesting in full at the first anniversary. The scheduled grant date is November 25, 2025. Shares will be delivered promptly after vesting, primarily via transfer of treasury shares, with the transfer amount per share based on the prior trading day’s Tokyo Stock Exchange closing price. RSUs may be adjusted for stock splits/consolidations, are non‑transferable, and include forfeiture and reorganization provisions. The company plans to file a Form S‑8 for share delivery under the plan.

Sony Group Corporation announced it will issue stock acquisition rights to grant stock options to executives and employees across the Group, aiming to align compensation with business performance.

The Fifty-Third Series covers 20,387 stock acquisition rights, each for 100 shares, totaling 2,038,700 shares of common stock. The allotment date is November 25, 2025, with the exercise period from November 25, 2026 to November 24, 2035. The exercise price will be set by the average closing price over the 10 trading days before allotment, with a floor at the prior trading day’s close. The amount paid for the rights will be determined on November 21, 2025 using a Black‑Scholes calculation, and will be offset against remuneration claims, so no cash is paid by allottees on the allotment date.

The Fifty-Fourth Series covers 9,383 stock acquisition rights, each for 100 shares, totaling 938,300 shares. Terms mirror the Fifty-Third Series, except the initial exercise price is set in U.S. dollars using a reference yen price and exchange rate. Transfers require Board approval, with an inheritance exception for this series.

Sony Group Corporation announced the completion of its share repurchase program approved on May 14, 2025. In the final reported period, Sony repurchased 12,021,800 shares for ¥52,714,024,743 between October 1 and October 27, 2025 via open‑market purchases on the Tokyo Stock Exchange under a discretionary trading contract.

Across the program, Sony bought back a total of 63,156,800 shares for ¥249,999,876,533. The authorization allowed up to 100 million shares (1.66% of issued and outstanding shares excluding treasury stock) and up to ¥250 billion from May 15, 2025 to May 14, 2026; Sony stated this repurchase is now concluded.

Sony will distribute shares of its Financial Services subsidiary (SFGI) as a dividend in kind through a planned Spin-off and will account for this differently under J-GAAP and IFRS. Under J-GAAP, the dividend-in-kind is measured at the carrying amount of SFGI shares in Sony's standalone statements and that carrying amount determines amount available for dividends. Under IFRS, Sony will reduce equity by the fair value of SFGI shares and record a liability for that amount prior to deconsolidation. The Financial Services business is classified as a discontinued operation under IFRS 5 from Q1 FY ending March 31, 2026; the disposal group is measured at the lower of carrying amount or fair value less costs to distribute. Upon effectiveness, Sony will deconsolidate the business, recognize gains or losses comparing fair value and carrying amounts, reclassify accumulated other comprehensive income related to the disposal group (noting an accumulated other comprehensive loss of approximately ¥1.4 trillion as of end-June 2025), and remeasure any SFGI shares Sony retains at fair value.

Sony Group Corporation reported board authorization and subsequent repurchases of common shares under a buyback program approved at a Board meeting on May 14, 2025. During the repurchase period from August 1, 2025 to August 31, 2025, the company repurchased 15,151,600 shares for a total purchase amount of 60,906,111,707 yen. The filing lists the Chief Financial Officer in connection with the repurchase record. These figures reflect share buyback activity within the stated August 2025 window and tie back to the board resolution described in May.