Samsung SDI will replace the 20% of Economic Value Added (EVA) standard for its Excess Profit Incentive (OPI) with a formula based on 10% of operating profit, beginning with payments early next year. The change followed an employee survey conducted from the 1st to the 9th, in which 76.3% of all employees participated and 93.4% of voters chose the operating-profit option. Samsung SDI is the third Samsung affiliate to adopt the approach, after Samsung Electronics’ DS semiconductor division and Samsung Electro-Mechanics. OPI is paid annually when a business unit exceeds its initial target and can reach 50% of an employee’s annual salary; that cap remains unchanged. The reform is intended to make incentive calculations easier to understand and more predictable, while strengthening performance-based pay and employee retention. Samsung SDI had not paid OPI to battery-division employees for two years, but the business returned to profitability in the second quarter, when the company reported 3.7688 trillion won in revenue and 203.8 billion won in operating profit. The battery division posted 159.3 billion won in operating income, while first-half operating profit reached 48.2 billion won. The quarterly improvement included benefits from the Advanced Manufacturing Production Credit and tariff refunds, and future OPI payments will depend on performance in the second half.