Is the performance review cycle feeling extra harsh this year?

Has anyone else felt like the goalposts have been moved significantly during the most recent performance reviews? I’ve been with Wesfarmers for a few years now, and the expectations this time around feel completely disconnected from the actual store performance numbers. It feels like they are tightening the screws to justify lower bonus payouts or to identify who is 'expendable' before the next fiscal quarter starts. I know retail is always cyclical, but the pressure to meet these impossible targets is getting draining. Coworkers are starting to whisper that this is a way to trim the bottom 10% without having to call it a formal layoff. Is this standard practice across the group now, or is my specific management team just trying to look good for the executive leadership? Getting pretty fed up with the lack of transparency.