Stock Option Conditions Linked to Operating Profit
First written in FY2016. 1 of 11 entries say "Reframed", first in FY2017. Latest entry: FY2026.
The whole theme swung hardest in 2020: 2 of 16 companies on the "Worse" side.
12 other companies' latest entry also says "Other".
- FY2026Update on the increase in shares from the exercise of stock acquisition rightsAnnual report
「Between 1 July 2025 and 30 June 2026, the exercise of stock acquisition rights increased the number of issued shares by 301,400, stated capital by ¥59.481 million and capital surplus by ¥59.481 million.」
The increase in the number of issued shares, stated capital and capital surplus resulting from the exercise of stock acquisition rights during the current fiscal year has been updated. - FY2026-H1Update on the increase in shares during the interim period from the exercise of stock acquisition rightsAnnual report
「Between 1 July 2025 and 31 December 2025, the exercise of stock acquisition rights increased the total number of issued shares by 280,000, stated capital by ¥52.500 million and capital surplus by ¥52.500 million.」
During the interim period, the exercise of stock acquisition rights increased the number of issued shares, stated capital and capital surplus. - FY2025Update on the increase in shares from the exercise of stock acquisition rightsAnnual report
「Between 1 July 2024 and 30 June 2025, the number of issued shares increased by 167,000 through the exercise of stock acquisition rights, while stated capital and the capital surplus increased by ¥54.483 million each.」
The increase in the number of shares, stated capital and capital surplus resulting from the exercise of stock acquisition rights during the current fiscal year has been updated. - FY2025-H1Update on the increase in shares during the interim period from the exercise of stock acquisition rightsAnnual report
「Between 1 July 2024 and 31 December 2024, the number of issued shares increased by 41,600 through the exercise of stock acquisition rights, while stated capital and the capital surplus increased by ¥13.572 million each.」
During the interim period, the exercise of stock acquisition rights increased the number of issued shares, stated capital and capital surplus. - FY2024Increase in shares through the exercise of stock acquisition rightsAnnual report
「Between 1 July 2023 and 30 June 2024, the number of issued shares increased by 81,200 through the exercise of stock acquisition rights, while stated capital and the capital surplus increased by ¥26.491 million each.」
The exercise of stock options increased the number of issued shares, stated capital and capital surplus. - FY2022AchievedAnnual report
「Operating profit for the current consolidated fiscal year increased by ¥520.849 million from the previous consolidated fiscal year to ¥1,498.903 million, up 53.3% year on year.」
For the fifth series of stock acquisition rights, the condition is operating profit before amortisation of goodwill of ¥1,500 million. Adding goodwill amortisation of ¥140.367 million to operating profit of ¥1,498.903 million gives ¥1,639.270 million, and results disclosed for the fiscal year ended June 2022 exceeded the second-stage threshold. - FY2018AdvancedAnnual report
「① If operating profit before amortisation of goodwill exceeds ¥1,000 million in any fiscal year from the fiscal year ending June 2018 through the fiscal year ending June 2020: stock acquisition rights equivalent to 90% of those granted. ② If operating profit before amortisation of goodwill exceeds ¥1,500 million in any fiscal year from the fiscal year ending June 2018 through the fiscal year ending June 2022: stock acquisition rights equivalent to 100% of those granted.」
Operating profit of ¥1,141.772 million and goodwill amortisation of ¥116.035 million for the fiscal year ended June 2018 were disclosed, placing operating profit before amortisation of goodwill above the first-stage threshold of ¥1,000 million. The disclosure does not indicate that the second-stage threshold of ¥1,500 million was achieved. - FY2018-Q3Adjustment of stock acquisition rights exercise prices due to a share splitAnnual report
「In connection with this share split, the per-share exercise prices of the stock acquisition rights issued by the company will be adjusted as follows from 26 April 2018. Name of stock acquisition rights Adjusted exercise price Exercise price before adjustment 株式会社ＡＭＢＩＴＩＯＮ second series stock acquisition rights ¥373 ¥745 株式会社ＡＭＢＩＴＩＯＮ fourth series stock acquisition rights ¥652 ¥1,304 株式会社ＡＭＢＩＴＩＯＮ fifth series stock acquisition rights ¥652 ¥1,304」
The per-share exercise prices of the second, fourth and fifth series of stock acquisition rights have been adjusted in connection with the share split. The filing does not indicate any change to the exercise conditions themselves, such as those based on operating profit. - FY2018-Q2RaisedAnnual report
「① If operating profit before amortisation of goodwill exceeds ¥1,000 million in any fiscal year from the fiscal year ending June 2018 through the fiscal year ending June 2020: stock acquisition rights equivalent to 90% of those granted. ② If operating profit before amortisation of goodwill exceeds ¥1,500 million in any fiscal year from the fiscal year ending June 2018 through the fiscal year ending June 2022: stock acquisition rights equivalent to 100% of those granted.」
The fifth series of stock acquisition rights sets tiered exercise conditions based on operating profit before amortisation of goodwill of ¥1,000 million and ¥1,500 million. Although these thresholds are higher than the previous ¥400 million and ¥700 million operating-profit conditions, the metric has been changed to operating profit before amortisation of goodwill. - FY2017ReframedAnnual report
「If, at any time from the allotment date through the expiration of the exercise period for these stock acquisition rights, the closing price for regular trading of the company’s common shares on the Tokyo Stock Exchange falls below a price equal to 50% of the exercise price, the holder of the stock acquisition rights must exercise all remaining stock acquisition rights by the expiration date of the exercise period.」
For the second series of stock acquisition rights, the disclosed terms include an exercise period from 1 October 2017 through 5 January 2026 and an exercise condition triggered if the price falls below 50% of the exercise price. These conditions differ from the previous tiered operating-profit conditions. - FY2016First statedAnnual report
「If operating profit in the consolidated statement of income, or the statement of income if no consolidated statement of income is prepared, included in the securities report for any fiscal year from the fiscal year ending June 2017 through the fiscal year ending June 2019 meets either of the following conditions, each holder of the stock acquisition rights may exercise up to the number of the stock acquisition rights allocated to that holder corresponding to the applicable percentage below, referred to as the “exercisable percentage.” (a) If operating profit exceeds ¥400 million: exercisable percentage: 50%; (b) If operating profit exceeds ¥700 million: exercisable percentage: 100%.」
For the fiscal years ending June 2017 through June 2019, tiered conditions were set based on operating profit of ¥400 million and ¥700 million.