Dilution of equity value resulting from the exercise of stock acquisition rights
First written in FY2016. 8 of 18 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
52 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.」
Although an increase of 22,839 common shares was reflected in the previous fiscal year, no potentially issuable shares with a dilutive effect were reported for the current fiscal year, and the impact of dilution did not appear in the earnings calculation. - FY2025-H1MitigatedAnnual report
「Adjusted interim net income per share for the interim consolidated accounting period is not presented because there were no potential shares.」
Although an increase of 29,833 common shares was reflected in the interim period of the previous fiscal year, no potentially issuable shares were reported for the current interim consolidated accounting period, and the impact of dilution did not appear in the earnings calculation. - FY2024-Q2MaterialisedAnnual report
「Diluted quarterly net income per share ¥12.77 Increase in common shares (shares) 29,833」
For the cumulative second quarter of the current fiscal year, diluted EPS was calculated after reflecting an increase of 29,833 common shares, and the impact of dilution continued to appear in the earnings calculation. - FY2024-Q1MaterialisedAnnual report
「Diluted quarterly net income per share ¥4.52 Increase in common shares (shares) 24,512」
Although no potentially issuable shares with a dilutive effect were reported in the first quarter of the previous fiscal year, diluted EPS was calculated for the first quarter of the current fiscal year after reflecting an increase of 24,512 common shares, and the impact of dilution appeared in the earnings calculation. - FY2023-Q3RestatedAnnual report
「No diluted quarterly (current-period) net income per share is presented because there are no potentially issuable shares with a dilutive effect.」
The disclosure that there are no potentially issuable shares with a dilutive effect continues, and the potential dilution has not appeared in the earnings calculation for the current quarter. - FY2023-Q2RestatedAnnual report
「No diluted quarterly (current-period) net income per share is presented because there are no potentially issuable shares with a dilutive effect.」
The disclosure that there are no potentially issuable shares with a dilutive effect continues, and the potential dilution from stock acquisition rights has not appeared in the earnings calculation for the current quarter. - FY2022-Q2RestatedAnnual report
「No diluted quarterly net income per share is presented because there are no potentially issuable shares with a dilutive effect.」
The disclosure that there are no potentially issuable shares with a dilutive effect continues, and the potential dilution from stock acquisition rights has not appeared in the earnings calculation for the current quarter. - FY2022-Q1RestatedAnnual report
「No diluted quarterly net income per share is presented because there are no potentially issuable shares with a dilutive effect.」
The disclosure that there are no potentially issuable shares with a dilutive effect continues, and the potential dilution from stock acquisition rights has not appeared in the earnings calculation for the current quarter. - FY2021-Q3MitigatedAnnual report
「No diluted quarterly net income per share is presented for the cumulative third quarter of the current consolidated fiscal year because there are no potentially issuable shares with a dilutive effect.」
For the cumulative third quarter of the current fiscal year, no potentially issuable shares with a dilutive effect were reported, and the potential dilution did not appear in the earnings calculation. - FY2021-Q2MitigatedAnnual report
「No diluted quarterly net income per share is presented for the cumulative second quarter of the current consolidated fiscal year because there are no potentially issuable shares with a dilutive effect.」
For the cumulative second quarter of the current fiscal year, no potentially issuable shares with a dilutive effect were reported, and the potential dilution did not appear in the earnings calculation. - FY2020SoftenedAnnual report
「As of 30 November 2020, the number of potentially issuable shares under stock acquisition rights was 241,400, equivalent to 1.7% of the 14,445,000 shares issued and outstanding as of that date. If these stock acquisition rights are exercised, the value per share will be diluted.」
The number of potentially issuable shares declined from 274,000, or 1.9%, in the previous fiscal year to 241,400, or 1.7%, reducing the scale of potential dilution. - FY2020-Q3MitigatedAnnual report
「No diluted quarterly net income per share is presented for the cumulative third quarter of the current consolidated fiscal year because there are no potentially issuable shares with a dilutive effect.」
For the cumulative third quarter of the current fiscal year, no potentially issuable shares with a dilutive effect were reported, and the potential dilution from stock acquisition rights did not appear in the earnings calculation for the period. - FY2019SoftenedAnnual report
「As of 30 November 2019, the number of potentially issuable shares under stock acquisition rights was 274,000, equivalent to 1.9% of the 14,445,000 shares issued and outstanding as of that date. If these stock acquisition rights are exercised, the value per share will be diluted.」
The number of potentially issuable shares declined to 274,000, or 1.9% of total shares issued and outstanding, from 286,000 shares and 2.0% disclosed for the previous fiscal year. The dilution risk itself, however, remains. - FY2019-Q3RestatedAnnual report
「Increase in common shares (shares) 17,722 (of which, stock acquisition rights (shares)) (17,722)」
Diluted quarterly EPS was calculated after reflecting an increase of 17,722 common shares from stock acquisition rights, continuing to indicate the potential for dilution. - FY2018-Q3RestatedAnnual report
「(2) Diluted quarterly net income per share ¥127.68 (Basis of calculation) Increase in common shares (shares) 73,915 (of which, stock acquisition rights (shares)) (73,915)」
Diluted quarterly EPS was calculated after reflecting an increase of 73,915 common shares from stock acquisition rights, reconfirming the potential for dilution. - FY2018-Q2RestatedAnnual report
「Diluted quarterly net income per share ¥127.70 Increase in common shares (shares) 75,469 (of which, stock acquisition rights (shares)) (75,469)」
Diluted quarterly EPS was calculated after reflecting an increase of 75,469 common shares from stock acquisition rights, reconfirming the potential for dilution. - FY2017RestatedAnnual report
「As of 30 November 2017, the number of potentially issuable shares under stock acquisition rights was 286,000, equivalent to 2.0% of the 14,445,000 shares issued and outstanding as of that date. If these stock acquisition rights are exercised, the value per share will be diluted.」
The dilution risk represented by 286,000 potentially issuable shares under stock acquisition rights, equivalent to 2.0% of total shares issued and outstanding, has been reconfirmed. - FY2016First statedAnnual report
「As of 30 November 2016, the number of potentially issuable shares under stock acquisition rights was 174,000, equivalent to 2.4% of the 7,222,500 shares issued and outstanding as of that date. If these stock acquisition rights are exercised, the value per share will be diluted.」
Potential dilution of 174,000 shares under stock acquisition rights, equivalent to 2.4% of total shares issued and outstanding, was disclosed.