Potential Dilution from Equity Compensation Stock Options
First written in FY2017-Q2. 12 of 24 entries say "Worsened", first in FY2017. Latest entry: FY2025.
Sumiseki Holdings moved to the "Worse" side of this theme in 2017, 3 years before the typical company in this theme (2020).
The whole theme swung hardest in 2017: 37 of 68 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「Diluted net income per share for the consolidated fiscal year is not presented because there are no potential shares with a dilutive effect.」
The conversion of Class 2 preferred shares into common shares has been completed, and no stock acquisition rights exist, so there are no longer any potential shares with a dilutive effect. - FY2024-Q3RestatedAnnual report
「(2) Diluted quarterly net income per share ¥12.22 ¥87.72 (Basis of calculation) Adjustments to quarterly net income attributable to owners of the parent (¥ millions) - - Increase in common shares (thousands of shares) 8,330 8,330 (of which, preferred shares) (8,330) (8,330)」
The calculation of diluted quarterly net income per share continues, with the potential increase in common shares limited to 8,330 thousand shares from Class 2 preferred shares. - FY2024-Q2Resumption of diluted EPS calculationAnnual report
「(2) Diluted quarterly net income per share ¥89.43 (Basis of calculation) Increase in common shares (thousands of shares) 8,330 (of which, preferred shares) (8,330)」
Diluted EPS was not presented for the previous quarter because of a quarterly net loss, but diluted EPS of ¥89.43 has been calculated for the current quarter, including an increase of 8,330 thousand common shares from Class 2 preferred shares, as the Company reported net income. - FY2024-Q1RestatedAnnual report
「Although potential shares existed, diluted quarterly net income per share was not presented for the cumulative first quarter of the consolidated fiscal year under review because the Company recorded a quarterly net loss per share.」
Although potential shares existed, diluted quarterly net income per share was not presented because the Company recorded a quarterly net loss per share for the quarter under review. - FY2023-Q3RestatedAnnual report
「Increase in common shares (thousand shares) 8,330 (of which, preferred shares) (8,330)」
In calculating diluted quarterly net income per share, the only potential increase in common shares shown is 8,330 thousand shares from Class 2 preferred shares. - FY2023-Q2RestatedAnnual report
「Increase in common shares (thousand shares) 8,330 (of which, preferred shares) (8,330)」
In calculating diluted quarterly net income per share, the only potential increase in common shares presented was 8,330 thousand shares attributable to Class 2 preferred shares; no increase attributable to stock acquisition rights was presented. - FY2021MitigatedAnnual report
「Diluted net income per share for the consolidated fiscal year under review was not presented because, although potential shares existed, the Company recorded a net loss per share.」
All unexercised stock options were forfeited, and the balance of stock acquisition rights at the end of the consolidated fiscal year under review was also eliminated, resolving the potential increase in common shares attributable to stock acquisition rights. - FY2021-Q2MitigatedAnnual report
「In addition, all stock acquisition rights relating to unexercised stock options were forfeited as a result.」
All unexercised stock options were forfeited, eliminating the potential increase in common shares attributable to those stock acquisition rights. - FY2021-Q1RestatedAnnual report
「Diluted quarterly net income per share for the cumulative first quarters of the 12th and 13th fiscal years was not presented because, although potential shares existed, net loss per share was recorded.」
Although potential shares existed, diluted EPS was not presented because the Company recorded a quarterly net loss per share in the quarter under review as well. - FY2020WorsenedAnnual report
「Increase in common shares (thousand shares) 9,849 (of which, preferred shares) (8,330) (of which, stock acquisition rights) (1,519)」
In calculating diluted net income per share for the period, the increase in common shares attributable to stock acquisition rights rose from 1,151 thousand shares in the previous fiscal year to 1,519 thousand shares. - FY2020-Q3WorsenedAnnual report
「Increase in common shares (thousand shares) 9,434 9,773 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (1,104) (1,443)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights rose from 1,104 thousand shares in the same quarter of the previous year to 1,443 thousand shares. - FY2020-Q2WorsenedAnnual report
「Increase in common shares (thousand shares) 9,396 9,682 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (1,066) (1,352)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights rose from 1,066 thousand shares in the same quarter of the previous year to 1,352 thousand shares. - FY2020-Q1Diluted EPS not presented due to lossAnnual report
「Although potential shares existed, diluted quarterly net income per share was not presented for the cumulative first quarter of the consolidated fiscal year under review because the Company recorded a quarterly net loss per share.」
Although potential shares existed, diluted quarterly net income per share was not presented because the Company recorded a quarterly net loss per share for the quarter under review. - FY2019WorsenedAnnual report
「Increase in common shares (thousand shares) 9,481 (of which, preferred shares) (8,330) (of which, stock acquisition rights) (1,151)」
In calculating diluted net income per share for the period, the increase in common shares attributable to stock acquisition rights was 1,151 thousand shares, up from 942 thousand shares in the previous fiscal year. - FY2019-Q3WorsenedAnnual report
「Increase in common shares (thousand shares) 9,219 9,434 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (889) (1,104)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights rose from 889 thousand shares in the previous third quarter to 1,104 thousand shares. - FY2019-Q2WorsenedAnnual report
「(of which, stock acquisition rights) (806) (1,066)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights rose from 806 thousand shares in the previous second quarter to 1,066 thousand shares. - FY2019-Q1WorsenedAnnual report
「Increase in common shares (thousand shares) 8,993 9,318 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (663) (988)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights rose from 663 thousand shares at the end of the previous fiscal year to 988 thousand shares. - FY2018WorsenedAnnual report
「Increase in common shares (thousand shares) 9,272 (of which, preferred shares) (8,330) (of which, stock acquisition rights) (942)」
In calculating diluted net income per share for the period, the increase in common shares attributable to stock acquisition rights rose from 889 thousand shares previously to 942 thousand shares. - FY2018-Q3WorsenedAnnual report
「Increase in common shares (thousand shares) 8,884 9,219 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (554) (889)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights rose from 554 thousand shares in the previous third quarter to 889 thousand shares. - FY2018-Q2WorsenedAnnual report
「Increase in common shares (thousand shares) 8,822 9,136 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (492) (806)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights was 806 thousand shares, up from 663 thousand shares reported for FY2018-Q1. - FY2018-Q1WorsenedAnnual report
「Increase in common shares (thousand shares) 8,686 8,993 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (356) (663)」
In calculating diluted quarterly net income per share, the increase in common shares attributable to stock acquisition rights rose from 610 thousand shares at the end of the previous consolidated fiscal year to 663 thousand shares. - FY2017WorsenedAnnual report
「Increase in common shares (thousand shares) 8,940 (of which, preferred shares) (8,330) (of which, stock acquisition rights) (610)」
In calculating diluted net income per share for the period, the increase in common shares attributable to stock acquisition rights was 610 thousand shares, up from 554 thousand shares reported in the previous quarterly report. - FY2017-Q3RestatedAnnual report
「Increase in common shares (thousand shares) 8,662 8,884 (of which, preferred shares) (8,330) (8,330) (of which, stock acquisition rights) (332) (554)」
In calculating diluted quarterly net income per share, the 554 thousand common shares attributable to stock acquisition rights continue to be disclosed as a dilutive factor. - FY2017-Q2First statedAnnual report
「Number of shares underlying the stock acquisition rights 309,700 shares」
The stock compensation-type stock options issued cover 309,700 common shares and are disclosed as a potential source of an increase in the number of shares if exercised in the future.