Dilution of Equity Value from the Exercise of Stock Acquisition Rights
First written in FY2017. 13 of 27 entries say "Materialised", first in FY2018-Q3. Latest entry: FY2026.
Collabos moved to the "Worse" side of this theme in 2018, 3 years before the typical company in this theme (2021).
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
52 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「At the end of the fiscal year, the total number of potential shares was 8,400, compared with 4,977,000 issued shares. If these stock acquisition rights are exercised during the exercise period, the value per share could be diluted.」
The number of potential shares declined sharply from 743,700 shares in the previous fiscal year to 8,400 shares, and the company disclosed that there were no potential shares with a dilutive effect in the current fiscal year. - 2026-05-08MitigatedEarnings
「No diluted earnings per share is presented for the fiscal year because there were no potential shares with a dilutive effect.」
The company disclosed that no shares were issued through the exercise of stock acquisition rights in FY2026 and that there were no potential shares with a dilutive effect. - FY2026-H1MitigatedAnnual report
「No diluted interim earnings per share for the interim accounting period has been presented because there were no potential shares with a dilutive effect.」
The company states that there was no increase in the total number of issued shares during the interim accounting period and no potential shares with a dilutive effect. It also recorded ¥24,451 thousand in gain on reversal of stock acquisition rights, indicating that dilution risk had declined in the latest disclosure. - FY2025MaterialisedAnnual report
「At the end of the fiscal year, the total number of potential shares was 743,700, compared with 4,977,000 issued shares. If these stock acquisition rights are exercised during the exercise period, the value per share could be diluted.」
During FY2025, 184,200 shares were issued through the exercise of stock acquisition rights, bringing the total number of issued shares to 4,977,000. The number of potential shares at fiscal year-end was 743,700, and the potential dilution continues. - FY2024MaterialisedAnnual report
「The total number of issued shares increased by 1,200 through the exercise of stock acquisition rights.」
During FY2024, 1,200 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialized as actual share issuance. The total number of issued shares became 4,792,800, and the number of potential shares at fiscal year-end became 936,900. - FY2024-Q2MaterialisedAnnual report
「1 July 2023–30 September 2023 (Note) Increase resulting from the exercise of stock acquisition rights.」
Between July and September 2023, the total number of issued shares increased by 600 through the exercise of stock acquisition rights, and the potential dilution materialized as actual share issuance. The cumulative total of issued shares was 4,792,200. - FY2024-Q1MaterialisedAnnual report
「Between 1 July 2023 and 31 July 2023, the total number of issued shares increased by 600 through the exercise of stock acquisition rights, while share capital and capital surplus each increased by ¥80 thousand.」
In July 2023, after the end of the quarter, 600 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialized as actual share issuance. - FY2023Slight decrease in the number of potential sharesAnnual report
「At the end of the fiscal year, the total number of potential shares was 939,600, compared with 4,791,600 issued shares. If these stock acquisition rights are exercised during the exercise period, the value per share could be diluted.」
The number of potential shares decreased from 944,700 in the previous fiscal year to 939,600, but the potential dilution from exercising stock acquisition rights continues. - FY2022RestatedAnnual report
「At the end of the fiscal year, the total number of potential shares was 944,700, compared with 4,791,600 issued shares. If these stock acquisition rights are exercised during the exercise period, the value per share could be diluted.」
The company discloses 944,700 potential shares and continues to identify the potential dilution from exercising stock acquisition rights. No stock acquisition rights were exercised during the fiscal year. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter period, there was no new occurrence of business or other risks, nor any material change to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2022-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company reconfirms that there have been no new developments or material changes concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2021MaterialisedAnnual report
「At the end of the fiscal year, the total number of potential shares was 944,700, compared with 4,791,600 issued shares. If these stock acquisition rights are exercised during the exercise period, the value per share could be diluted. The increase of 600 in the total number of issued common shares resulted from an increase of 600 shares through the exercise of stock acquisition rights.」
During the fiscal year, 600 shares were issued through the exercise of stock acquisition rights, and the potential dilution continued to materialize as actual share issuance. The number of potential shares at fiscal year-end was 944,700. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter period, there was no new occurrence of business or other risks, nor any material change to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2021-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2020MaterialisedAnnual report
「The increase of 1,200 in the total number of issued common shares resulted from an increase of 1,200 shares through the exercise of stock acquisition rights.」
During the fiscal year ending March 2020, 1,200 shares were issued through the exercise of stock acquisition rights, and the total number of issued shares increased from 4,789,800 to 4,791,000. The number of potential shares at fiscal year-end was 963,600, and the potential dilution continued. - FY2020-Q3MaterialisedAnnual report
「1 October 2019 to 31 December 2019 (Note) Increase resulting from the exercise of stock acquisition rights.」
During the third quarter accounting period, the total number of issued shares increased by 600 through the exercise of stock acquisition rights, and the potential dilution continued to materialize as actual share issuance. - FY2020-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new risks or material changes concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2019MaterialisedAnnual report
「The increase of 87,000 in the total number of issued common shares resulted from an increase of 87,000 shares through the exercise of stock acquisition rights.」
During FY2019, 87,000 shares were issued through the exercise of stock acquisition rights, and the potential dilution continued to materialize as actual share issuance. The number of potential shares at fiscal year-end was 976,800. - FY2019-Q3MaterialisedAnnual report
「1 October 2018 to 31 December 2018 (Note) Increase resulting from the exercise of stock acquisition rights.」
During the third quarter accounting period, the total number of issued shares increased by 1,800 through the exercise of stock acquisition rights, and the potential dilution continued to materialize as actual share issuance. - FY2019-Q2MaterialisedAnnual report
「1 July 2018 to 30 September 2018 (Note) Increase resulting from the exercise of stock acquisition rights.」
During the second quarter accounting period, the total number of issued shares increased by 600 through the exercise of stock acquisition rights, while share capital and capital surplus each increased by ¥80 thousand. The potential dilution continues to materialize as actual share issuance. - FY2019-Q1MaterialisedAnnual report
「The increase resulted from the exercise of share acquisition rights.」
During the first quarter, the total number of issued shares increased by 84,000 through the exercise of stock acquisition rights, while share capital and capital surplus each increased by ¥3,138 thousand. The potential dilution continues to materialize as actual share issuance. - FY2018MaterialisedAnnual report
「The increase of 3,288,000 in the total number of issued common shares resulted from an increase of 2,876,800 shares due to a stock split and an increase of 411,200 shares due to the exercise of stock acquisition rights before and after the stock split.」
During FY2018, 411,200 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialized as actual share issuance. The number of potential shares at fiscal year-end was 1,108,200. - FY2018-Q3MaterialisedAnnual report
「The stock acquisition rights issued during the third quarter accounting period were as follows: Series 10 stock acquisition rights: Number of shares underlying the stock acquisition rights (shares): 13,400 1 October 2017 to 31 December 2017 (Note 1): Increase in total number of issued shares (shares): 2,000」
13,400 shares underlying Series 10 stock acquisition rights were newly issued, and the total number of issued shares also increased by 2,000 through the exercise of existing stock acquisition rights. The potential dilution from exercising stock acquisition rights has materialized as actual share issuance and an increase in shares outstanding. - FY2018-Q2RestatedAnnual report
「During the six-month period ended in the second quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new risks or material changes concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2018-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes in the risk disclosure concerning dilution of per-share value from the exercise of stock acquisition rights. - FY2017First statedAnnual report
「As of the end of the fiscal year, the total number of issued shares was 1,414,800, and the number of potential shares from stock acquisition rights was 511,600. If these stock acquisition rights are exercised during the exercise period, the value per share could be diluted.」
The company discloses 511,600 potential shares against 1,414,800 issued shares, together with the potential dilution from exercising stock acquisition rights.