Risk of Dilution of Share Value Due to Exercise of Stock Acquisition Rights
First written in FY2019. 10 of 18 entries say "Materialised", first in FY2021-Q3. Latest entry: FY2026.
Fronteo moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2017: 37 of 68 companies on the "Worse" side.
71 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「1 April 2025–31 March 2026 55,500 39,412,362」
During the consolidated fiscal year, 55,500 shares were issued upon the exercise of stock acquisition rights, converting part of the potential dilution into actual share issuance. - FY2026-H1MaterialisedAnnual report
「1 April 2025–30 September 2025 8,000 39,364,862」
The exercise of stock acquisition rights resulted in the issuance of 8,000 shares during the interim consolidated accounting period, causing part of the potential dilution factor to materialize as an actual share issuance. - FY2025-H1MaterialisedAnnual report
「1 April 2024–30 August 2024 (Note) 1 1,000」
The exercise of stock acquisition rights resulted in the issuance of 1,000 shares between 1 April and 30 August 2024, causing part of the potential dilution factor to materialize as an actual share issuance. - FY2024MaterialisedAnnual report
「1 April 2023–31 March 2024 23,000 39,355,862」
The exercise of stock acquisition rights resulted in the issuance of 23,000 shares during the fiscal year, causing part of the potential dilution factor to materialize as an actual share issuance. - FY2024-Q2MaterialisedAnnual report
「The exercise of stock acquisition rights increased capital stock by ¥411,000 and capital reserves by ¥411,000.」
During the second quarter accounting period, 1,500 shares underlying stock acquisition rights were exercised, causing part of the potential dilution factor to materialize as an actual share issuance. - FY2024-Q1MaterialisedAnnual report
「The exercise of stock acquisition rights increased capital stock by ¥5.906 million and capital reserves by ¥5.906 million.」
The exercise of stock acquisition rights resulted in the issuance of 21,000 shares during the first quarter, causing part of the potential dilution factor to materialize as an actual share issuance. - FY2023WorsenedAnnual report
「Number of stock acquisition rights (units) 1,980"; Class, description and number of shares underlying the stock acquisition rights (shares) Common shares 198,000」
The grant of Series 29 Stock Acquisition Rights added 198,000 potential shares. In addition, 18,800 shares were issued during the fiscal year through the exercise of stock acquisition rights, increasing the dilution factor and causing part of it to materialize. - FY2023-Q3MaterialisedAnnual report
「1 October 2022–31 December 2022 1,000 39,315,562 274 3,035,400 274 2,767,150 (Note) 1. The exercise of stock acquisition rights increased capital stock by ¥274,000 and capital reserves by ¥274,000.」
The exercise of stock acquisition rights resulted in the issuance of 1,000 shares during the third quarter accounting period, causing part of the share-value dilution factor to materialize as an actual share issuance. - FY2023-Q1MaterialisedAnnual report
「1 April 2022–30 June 2022 500 39,314,562 279 3,035,125 279 2,766,875 (Note) 1. The exercise of stock acquisition rights increased capital stock by ¥279,000 and capital reserves by ¥279,000.」
The exercise of stock acquisition rights resulted in the issuance of 500 shares during the quarter, causing part of the potential dilution factor to materialize as an actual share issuance. - FY2022-Q3WorsenedAnnual report
「1 October 2021–31 December 2021 Increase or decrease in total shares issued 54,500"; Number of stock acquisition rights (units) 1,350"; Class, description and number of shares underlying the stock acquisition rights (shares) Common shares 135,000」
In addition to the actual issuance of 54,500 shares during the quarter through the exercise of stock acquisition rights, Series 28 Stock Acquisition Rights equivalent to 135,000 shares were granted, adding a dilution factor. - FY2022-Q2MaterialisedAnnual report
「1 July 2021–30 September 2021 31,000 39,238,862 15,679 2,989,654 15,679 2,721,404 (Note) 1. The exercise of stock acquisition rights increased capital stock by ¥15.679 million and capital reserves by ¥15.679 million.」
The exercise of stock acquisition rights resulted in the issuance of 31,000 shares during the second quarter accounting period, causing part of the potential dilution factor to materialize as an actual share issuance. - FY2021-Q3MaterialisedAnnual report
「2 December 2020 (Note) 1,044,300 39,207,862 399,966 2,973,975 399,966 2,705,725」
A total of 1,044,300 shares were actually issued through a third-party allotment, increasing the number of shares issued. The potential dilution factor for existing shareholders materialized. - FY2021-Q2WorsenedAnnual report
「Focus Systems: Common shares 652,700 shares (1.71% of shares issued)"; Gakken Holdings: Common shares 391,600 shares (1.03% of shares issued)」
A total of 1,044,300 new shares were scheduled to be issued through a third-party allotment, adding a future dilution factor for existing shareholders. - FY2021-Q1WorsenedAnnual report
「Series 26 Stock Acquisition Rights Number of stock acquisition rights (units) ※ 220 (Note) 1 Class, description and number of shares underlying the stock acquisition rights (shares) ※ Common shares 22,000 (Notes) 1, 2」
The grant of Series 26 Stock Acquisition Rights added 22,000 potential shares that could be issued upon future exercise, increasing the dilution factor. - FY2020WorsenedAnnual report
「Number of 25th-series stock acquisition rights (units): 1,575; common shares: 157,500」
The 157,500 shares underlying the Series 25 Stock Acquisition Rights remained outstanding at fiscal year-end, making a future share-value dilution factor more concrete. - FY2020-Q3WorsenedAnnual report
「Number of stock acquisition rights (units) ※ 1,780 (Note) 1 Class, description and number of shares underlying the stock acquisition rights (shares) ※ Common shares 178,000 (Notes) 1, 2」
The Series 25 Stock Acquisition Rights added 178,000 potential shares, increasing the dilution factor if exercised in the future. - FY2020-Q1WorsenedAnnual report
「Series 24 Stock Acquisition Rights Number of stock acquisition rights (units) 300 Class, description and number of shares underlying the stock acquisition rights (shares) Common shares 30,000」
The Company disclosed the new grant of stock acquisition rights equivalent to 30,000 shares for employees, adding a potential dilution factor. In addition, 26,000 shares were issued during the quarter through the exercise of stock acquisition rights. - FY2019First statedAnnual report
「As of 31 May 2019, the number of potential shares represented by stock acquisition rights was 826,500, equivalent to 2.17% of the total number of shares issued as of the same date, 38,149,862 shares.」
The potential dilution of share value if stock acquisition rights granted to officers and employees are exercised in the future was quantified as 826,500 potential shares, or 2.17% of total shares issued.