Dilution from the exercise of share acquisition rights
First written in FY2016. 9 of 14 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2017: 29 of 55 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「Diluted quarterly net income per share, or diluted net income per share for the fiscal year, is not presented because quarterly net loss per share, or net loss per share for the fiscal year, was reported and no potential shares existed.」
The Company continues to have no potential shares and no dilution exposure from the exercise of stock acquisition rights. - FY2024-Q1RestatedAnnual report
「Diluted quarterly net income per share, or diluted net income per share for the fiscal year, is not presented because no potential shares existed.」
The Company continues to have no potential shares and no dilution exposure from the exercise of stock acquisition rights. - FY2021-Q3RestatedAnnual report
「Diluted quarterly net income per share, or diluted net income per share for the fiscal year, is not presented because quarterly net loss per share, or net loss per share for the fiscal year, was reported and no potential shares existed.」
No potential shares existed in the third quarter as well, and the Company continues to have no dilution exposure from the exercise of stock acquisition rights. - FY2021-Q2RestatedAnnual report
「Diluted quarterly net income per share is not presented because quarterly net loss per share was reported and no potential shares existed.」
No potential shares existed in the second quarter as well, and the Company continues to have no dilution exposure from the exercise of stock acquisition rights. - FY2021-Q1RestatedAnnual report
「Diluted quarterly net income per share is not presented because no potential shares existed.」
No potential shares existed in the first quarter as well, and the Company continues to have no dilution exposure from the exercise of stock acquisition rights. - FY2020-Q3RestatedAnnual report
「Diluted quarterly net income per share for the previous third quarter cumulative consolidated period and the current third quarter cumulative consolidated period is not presented because no potential shares existed.」
No potential shares existed during the current third quarter cumulative period as well, and the Company continues to have no dilution exposure from the exercise of stock acquisition rights. - FY2020-Q2RestatedAnnual report
「Diluted quarterly net income per share is not presented because no potential shares existed.」
No potential shares existed in the second quarter as well, and the Company continues to have no dilution exposure from the exercise of stock acquisition rights. - FY2020-Q1RestatedAnnual report
「Diluted quarterly net income per share is not presented because no potential shares existed.」
No potential shares existed in the first quarter as well, confirming that there was no dilution exposure from the exercise of stock acquisition rights. - FY2019MitigatedAnnual report
「Forfeited (shares) 72,500; unvested balance (shares) —」
All 72,500 shares covered by stock acquisition rights not yet vested lapsed, leaving no unvested balance. Future dilution exposure from the stock acquisition rights has been eliminated. - FY2019-Q3RestatedAnnual report
「This information is not presented because no potential shares with a dilutive effect existed during the third quarter of the 21st fiscal period cumulative consolidated period or the 20th fiscal period.」
The Company continues to have no potential shares with a dilutive effect that would require presentation of diluted earnings per share. - FY2019-Q1MitigatedAnnual report
「This information is not presented because no potential shares existed during the first quarter of the current consolidated cumulative period.」
The first quarter is stated to have no potential shares, further reducing dilution exposure from the exercise of stock acquisition rights. - FY2018MitigatedAnnual report
「Before vesting: balance at beginning of period (shares) 87,500; forfeited (shares) 15,000; unvested balance (shares) 72,500」
Stock acquisition rights not yet vested covering 15,000 shares lapsed, reducing the unvested balance to 72,500 shares. The exercise period was from 1 September 2018 to 28 February 2019, and dilution exposure was lower than in the previous fiscal year. - FY2017MitigatedAnnual report
「As of 31 May 2017, the number of potential shares represented by these stock acquisition rights was 87,500, equivalent to approximately 1.2% of the total 7,502,800 issued shares.」
The number of potential shares decreased from the previous 102,500, or approximately 1.3%, to 87,500, or approximately 1.2%, reducing dilution exposure. - FY2016First statedAnnual report
「As of 31 May 2016, the number of potential shares represented by these stock acquisition rights was 102,500, equivalent to approximately 1.3% of the total 7,502,800 issued shares. Accordingly, the exercise of the stock acquisition rights currently granted could dilute the value of the Company's shares.」
The potential shares totaled 102,500, representing approximately 1.3% of total issued shares, and the exercise period was from September 2018 to February 2019.