Dilution from the Exercise of Stock Acquisition Rights
First written in FY2024. 3 of 8 entries say "Materialised", first in FY2025-H1. Latest entry: 2026-10-15.
The whole theme swung hardest in 2017: 17 of 34 companies on the "Worse" side.
45 other companies' latest entry also says "Materialised".
- 2026-10-15MaterialisedEarnings
「ストック・オプションとしての新株予約権の権利行使により、資本金および資本剰余金がそれぞれ13,800千円増加しております。」
新株予約権の権利行使による新株発行が当第3四半期累計期間にも発生した。 - FY2026-H1RaisedAnnual report
「If the 1st Series of unsecured convertible bonds with stock acquisition rights (fixed conversion price type) and the 6th Series of stock acquisition rights (fixed exercise price type) issued by the Company are converted into shares, the number of issued shares will increase and the Group’s per-share value may be diluted.」
In addition to existing stock options, convertible bonds with stock acquisition rights and the 6th Series of stock acquisition rights were issued, broadening the potential sources of dilution. - FY2025MaterialisedAnnual report
「The increase of 331,850 common shares consisted of 190,000 shares from a public offering, 73,100 shares from a third-party allotment and 68,750 shares from the exercise of stock options. As of the end of the consolidated fiscal year, the number of potential shares from stock acquisition rights was 196,750, equivalent to 5.3% of the 3,698,100 issued shares.」
The exercise of stock options for 68,750 shares resulted in the issuance of new shares during the year. Potential shares declined from 8.0% at the previous year-end to 5.3%. - FY2025-H1MaterialisedAnnual report
「During the interim accounting period, we issued 61,000 new common shares following the exercise of stock acquisition rights (stock options).」
Of the stock acquisition rights disclosed as potential shares at the previous fiscal year-end, 61,000 were exercised during the interim period, resulting in the issuance of new shares. - FY2024First statedAnnual report
「As of the end of the fiscal year, the number of potential shares from stock acquisition rights was 269,750, equivalent to 8.0% of the 3,366,250 issued shares.」
Stock options granted to directors, officers and employees are explained as incentives to secure talent and enhance corporate value.