Stock acquisition rights subject to net sales of ¥3.2 billion and net income of ¥100 million or ¥200 million
First written in FY2022-Q3. 3 of 5 entries say "Restated". Latest entry: FY2025.
0 other companies' latest entry also says "Other".
- FY2025Measurement period ended; performance conditions not metAnnual report
「During the period from the fiscal year ending September 2023 through the fiscal year ending September 2025 (the “measurement period”), holders of the stock acquisition rights may exercise these rights only if the revenue and net income amounts stated in the company’s income statement, or consolidated income statement if consolidated statements are prepared, meet the levels set out below」
For the fiscal year ending September 2025, the final year of the measurement period, consolidated revenue was ¥973.566 million and net loss attributable to owners of the parent was ¥763.131 million, so the conditions of revenue exceeding ¥3.2 billion and net income exceeding ¥100 million or ¥200 million were not met. - FY2024RestatedAnnual report
「During the period from the fiscal year ending September 2023 through the fiscal year ending September 2025 (the “measurement period”), holders of the stock acquisition rights may exercise these rights only if the revenue and net income amounts stated in the company’s income statement, or consolidated income statement if consolidated statements are prepared, meet the levels set out below」
The company continues to disclose the performance conditions for the period from the fiscal year ending September 2023 through the fiscal year ending September 2025: revenue exceeding ¥3.2 billion and net income exceeding ¥100 million or ¥200 million. - FY2023RestatedAnnual report
「During the period from the fiscal year ending September 2023 through the fiscal year ending September 2025 (the “measurement period”), holders of the stock acquisition rights may exercise these rights only if the revenue and net income amounts stated in the company’s income statement, or consolidated income statement if consolidated statements are prepared, meet the levels set out below, and only up to the applicable percentage (the “exercise percentage”).」
The company continues to disclose the measurement period from the fiscal year ending September 2023 through the fiscal year ending September 2025, subject to revenue exceeding ¥3.2 billion and net income exceeding ¥100 million or ¥200 million. - FY2022RestatedAnnual report
「If revenue exceeds ¥3.2 billion in any fiscal year during the measurement period and net income exceeds ¥100 million in any fiscal year: exercise percentage, 50%.」
The company restates the performance conditions for the No. 24 and No. 25 stock acquisition rights: during the measurement period from the fiscal year ending September 2023 through the fiscal year ending September 2025, revenue exceeding ¥3.2 billion and net income exceeding ¥100 million results in a 50% exercise percentage, while net income exceeding ¥200 million results in 100%. - FY2022-Q3First statedAnnual report
「The stock acquisition rights may be exercised, during the period from the fiscal year ending September 2023 through the fiscal year ending September 2025 (the “measurement period”), only if the revenue and net income amounts reported in the company’s income statement meet the levels set out below, and only up to the applicable exercise percentage: if revenue exceeds ¥3.2 billion in any fiscal year during the measurement period and net income exceeds ¥100 million in any fiscal year, the exercise percentage is 50%; if net income exceeds ¥200 million, the exercise percentage is 100%.」
The company newly disclosed performance conditions for the No. 24 stock acquisition rights issued on 16 June 2022 to 30 employees and the No. 25 stock acquisition rights issued to 1 director: during the measurement period from the fiscal year ending September 2023 through the fiscal year ending September 2025, the exercise percentage is 50% if revenue exceeds ¥3.2 billion and net income exceeds ¥100 million, and 100% if net income exceeds ¥200 million.