Issuance of Paid Stock Acquisition Rights Subject to Operating Profit and Share Price Conditions
First written in FY2016-Q2. 15 of 22 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 2 of 10 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
Disclosure continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2025RestatedAnnual report
「(1) Details of the stock option scheme: no applicable matters. (2) Details of the rights plan: no applicable matters. (3) Status of other stock acquisition rights: no applicable matters.」
Disclosure continued to state that there were no applicable matters concerning stock acquisition rights or similar instruments. - FY2024-Q2RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2023AchievedAnnual report
「Second Stock Acquisition Rights: after vesting (shares); end of previous consolidated fiscal year, —; vested, 50,000; exercised, 50,000; forfeited, —; outstanding and unexercised, —.」
Vesting and exercise of the Second Stock Acquisition Rights covering 50,000 shares were completed, leaving no rights outstanding and unexercised. - FY2023-Q3AchievedAnnual report
「During the first nine months of the fiscal year, stock acquisition rights were exercised, increasing capital and capital reserves by ¥22.400 million each. (1) Details of the stock option scheme: no applicable matters. (2) Status of other stock acquisition rights: no applicable matters.」
The exercise of stock acquisition rights increased capital and capital reserves by ¥22.400 million each. The stock information section stated that there were no applicable matters concerning stock options or other stock acquisition rights. - FY2023-Q2RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2023-Q1DroppedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
The quarterly report stated that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2022Disclosure of outstanding Second Stock Acquisition RightsAnnual report
「Second Stock Acquisition Rights: number of rights (rights), 500 (Note 1); class, details and number of underlying shares (shares): common stock, 50,000 shares (Note 1); exercise period: 1 July 2016 to 30 June 2023.」
The report listed 500 Second Stock Acquisition Rights covering 50,000 underlying shares as outstanding and unexercised, with an exercise period ending 30 June 2023. - FY2022-Q3RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2022-Q2RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2022-Q1RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2021-Q3RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2021-Q2RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2021-Q1RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2020-Q3RestatedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
It continued to state that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2020-Q1DroppedAnnual report
「1. Details of the stock option plan: Not applicable. 2. Status of other subscription rights: Not applicable.」
The quarterly report stated that there were no applicable matters concerning the stock option scheme or other stock acquisition rights. - FY2019RestatedAnnual report
「(a) If operating profit exceeds ¥175 million: exercisable percentage, 30%; (b) if operating profit exceeds ¥200 million: exercisable percentage, 60%; (c) if operating profit exceeds ¥250 million: exercisable percentage, 100%.」
The First Stock Acquisition Rights covering 72,000 shares and subject to stepped operating profit thresholds of ¥175 million, ¥200 million, and ¥250 million, and the Second Stock Acquisition Rights covering 50,000 shares and subject to a share price condition, both remained outstanding and undetermined. - FY2018RestatedAnnual report
「If operating profit in the consolidated income statement included in the securities report for any fiscal year from the fiscal year ending October 2018 through the fiscal year ending October 2020 meets the conditions set out in (a) through (c) below, each holder of these stock acquisition rights may exercise up to the number of rights corresponding to the applicable percentage set out in (a) through (c) below.」
The First Stock Acquisition Rights covering 72,000 shares and subject to stepped operating profit thresholds of ¥175 million, ¥200 million, and ¥250 million, and the Second Stock Acquisition Rights covering 50,000 shares, remained outstanding and undetermined. - FY2017RestatedAnnual report
「If operating profit in the consolidated income statement included in the securities report for any fiscal year from the fiscal year ending October 2018 through the fiscal year ending October 2020 exceeds ¥175 million, ¥200 million, or ¥250 million, the exercisable percentage will be 30%, 60%, or 100%, respectively.」
The 720 First Stock Acquisition Rights subject to stepped operating profit thresholds of ¥175 million, ¥200 million, and ¥250 million, and the 500 Second Stock Acquisition Rights subject to a share price condition remained outstanding and unexercised. - FY2016RestatedAnnual report
「First Stock Acquisition Rights: number of rights, 720; number of underlying shares, 72,000. Second Stock Acquisition Rights: number of rights, 500; number of underlying shares, 50,000.」
As of the end of the fiscal year, the First Stock Acquisition Rights, subject to stepped operating profit thresholds of ¥175 million, ¥200 million, and ¥250 million, and the Second Stock Acquisition Rights, subject to a share price condition, remained outstanding and undetermined. - FY2016-Q3AchievedAnnual report
「Stock acquisition rights issued during the third quarter were as follows: First Stock Acquisition Rights: number of rights, 720; number of underlying shares, 72,000. Second Stock Acquisition Rights: number of rights, 500; number of underlying shares, 50,000.」
The First and Second Stock Acquisition Rights were actually issued, and the scheme incorporating operating profit conditions, share price conditions, and exercise periods entered the implementation phase. - FY2016-Q2First statedAnnual report
「At a meeting of its board of directors held on 13 May 2016, the Company resolved, pursuant to Articles 236, 238 and 240 of the Companies Act, to issue stock acquisition rights to its directors and employees as set out below. If operating profit in the consolidated income statement included in the securities report for any fiscal year from the fiscal year ending October 2018 through the fiscal year ending October 2020, or in the income statement if no consolidated income statement is prepared, meets the conditions below: (a) if operating profit exceeds ¥175 million: exercisable percentage, 30%; (b) if operating profit exceeds ¥200 million: exercisable percentage, 60%; (c) if operating profit exceeds ¥250 million: exercisable percentage, 100%.」
The First Stock Acquisition Rights for directors and employees were subject to stepped operating profit thresholds of ¥175 million, ¥200 million, and ¥250 million. The Second Stock Acquisition Rights also included an exercise condition if the one-month average share price fell below 40% of the exercise price.