Dilution from the exercise of stock options
First written in FY2016. 13 of 15 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2024.
Palma moved to the "Worse" side of this theme in 2017, 3 years 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".
- FY2024MaterialisedAnnual report
「The increase of 12,696 shares in the number of issued common shares resulted from the exercise of stock options.」
During the fiscal year, 12,696 shares were issued through the exercise of stock acquisition rights. The stock options granted in 2014 had no remaining unexercised balance, and part of the potential dilution was realized through the actual issuance of shares. - FY2024-Q2MaterialisedAnnual report
「(Note) Between 1 April 2024 and 30 April 2024, the total number of issued shares increased by 3,174 shares and share capital and capital surplus each increased by ¥99 thousand through the exercise of stock acquisition rights.」
Between 1 April and 30 April 2024, after the quarter-end, 3,174 shares were issued through the exercise of stock acquisition rights, meaning that part of the potential dilution was realized through the actual issuance of shares. - FY2022MaterialisedAnnual report
「1 October 2021–30 September 2022 99,981 6,752,793 3,149 599,918 3,149 510,367 (Note) The increases resulted from the exercise of stock acquisition rights.」
During the fiscal year, 99,981 shares were issued through the exercise of stock acquisition rights, increasing the total number of issued shares, share capital and capital surplus. Part of the potential dilution was realized through the actual issuance of shares. - FY2021-Q3MaterialisedAnnual report
「1 April 2021–30 June 2021 (Note) 1,987 6,462,372 185 590,770 185 501,219 (Note) The increases resulted from the exercise of stock acquisition rights.」
During the third quarter accounting period, 1,987 shares were issued through the exercise of stock acquisition rights, meaning that part of the potential dilution from dilutive securities was realized through the actual issuance of shares. - FY2021-Q2MaterialisedAnnual report
「1 January 2021–31 March 2021 Change in total number of issued shares (shares) 55,545 Balance of total issued shares (shares) 6,460,385 Change in share capital (¥ thousands) 1,749 Change in capital surplus (¥ thousands) 1,749 (Note) The increases resulted from the exercise of stock acquisition rights.」
During the second quarter accounting period, 55,545 shares were issued through the exercise of stock acquisition rights, increasing the total number of issued shares, share capital and capital surplus. - FY2021-Q1MaterialisedAnnual report
「1 October 2020–31 December 2020 Change in total issued shares (shares) 190,840 Balance of total issued shares (shares) 6,404,840 Change in stated capital (¥ thousand) 6,134 Change in capital surplus (¥ thousand) 6,134 (Note) The increase resulted from the exercise of share acquisition rights.」
During the first quarter, 190,840 shares were issued through the exercise of share acquisition rights, with part of the potential dilution materialising as an actual share issuance. - FY2020MaterialisedAnnual report
「Of the vested stock options, 4,400 shares were exercised during the current fiscal year, down from 569,600 shares at the end of the previous fiscal year, leaving 555,200 shares unexercised. Of the paid share acquisition rights subject to vesting conditions, 4,400 shares were exercised, leaving 352,400 shares unexercised.」
The exercise of share acquisition rights resulted in the issuance of an additional 4,400 shares during the current fiscal year, with part of the potential dilution materialising as an actual share issuance. - FY2019MaterialisedAnnual report
「Exercised 72,000 Unexercised balance 569,600」
During the current fiscal year, 72,000 stock option shares were exercised, with part of the potential dilution materialising as an actual share issuance. At the fiscal year-end, 569,600 shares remained unexercised. - FY2019-Q1MaterialisedAnnual report
「1 October 2018–31 December 2018 Change in total issued shares (shares) 36,000 Balance of total issued shares (shares) 3,104,800 Change in stated capital (¥ thousand) 2,250 Balance of stated capital (¥ thousand) 581,209 Change in capital surplus (¥ thousand) 2,250 Balance of capital surplus (¥ thousand) 491,658 (Note) 1. The increase resulted from the exercise of share acquisition rights.」
During the first quarter, 36,000 shares were issued through the exercise of share acquisition rights, increasing the total number of issued shares, stated capital and capital surplus. Part of the potential dilution materialised as an actual share issuance. - FY2018MaterialisedAnnual report
「As of the end of the current fiscal year, the total number of potential shares from stock options was 320,800, equivalent to 10.5% of the total issued shares. If these stock options are exercised, new shares will be issued and the value of the shares could be diluted.」
During the current fiscal year, 50,400 stock option shares were exercised, increasing the number of issued shares, while 320,800 potential shares remained outstanding at the fiscal year-end, equivalent to 10.5% of total issued shares. - FY2018-Q3MaterialisedAnnual report
「The exercise of share acquisition rights increased the total number of issued shares by 400 and increased both stated capital and capital surplus by ¥50 thousand.」
During the third quarter, 400 shares were issued through the exercise of share acquisition rights, with part of the potential dilution materialising as an actual share issuance. - FY2018-Q1MaterialisedAnnual report
「Change in total issued shares (shares) Balance of total issued shares (shares) Change in stated capital (¥ thousand) Balance of stated capital (¥ thousand) Change in capital surplus (¥ thousand) Balance of capital surplus (¥ thousand) 1 October 2017–31 December 2017 24,800 1,374,000 3,100 285,709 3,100 196,158 (Note) The increase resulted from the exercise of share acquisition rights.」
During the quarter, 24,800 shares were issued through the exercise of share acquisition rights, increasing the total number of issued shares. Part of the dilution risk from potential shares materialised as an actual share issuance. - FY2017RestatedAnnual report
「As of the end of the current fiscal year, the total number of potential shares from stock options was 185,600, equivalent to 13.8% of the total issued shares. If these stock options are exercised, new shares will be issued and the value of the shares could be diluted.」
The potential dilution of 185,600 shares, equivalent to 13.8% of total issued shares, is reiterated. During the current fiscal year, 800 shares were exercised. - FY2017-Q1MaterialisedAnnual report
「From 1 January 2017 to 31 January 2017, the exercise of share acquisition rights increased the total number of issued shares by 800, and increased both stated capital and capital surplus by ¥100 thousand.」
The exercise of share acquisition rights resulted in the issuance of 800 shares, with part of the dilution risk from potential shares materialising as an actual share issuance. - FY2016First statedAnnual report
「As of the end of the current fiscal year, the total number of potential shares from stock options was 186,400, equivalent to 13.8% of the total issued shares. If these stock options are exercised, new shares will be issued and the value of the shares could be diluted.」
The potential dilution is quantified as 186,400 potential shares, equivalent to 13.8% of total issued shares.