Risk of dilution to existing shareholders from the exercise of share acquisition rights
First written in FY2018. 15 of 21 entries say "Materialised", first in FY2019-Q1. Latest entry: 2026-05-14.
Accrete moved to the "Worse" side of this theme in 2019, 2 years before the typical company in this theme (2021).
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
56 other companies' latest entry also says "Materialised".
- 2026-05-14MaterialisedEarnings
「当第１四半期連結累計期間において2024年９月30日付発行の第４回新株予約権の行使により、資本金及び資本剰余金がそれぞれ28,945千円増加しております。」
第4回新株予約権の行使に伴う資本増加が継続している。 - FY2025-H1MaterialisedAnnual report
「The exercise of the fourth series of stock acquisition rights issued on 30 September 2024 increased the total number of issued shares by 220,000 to 6,647,320.」
The exercise of the fourth series of stock acquisition rights resulted in the issuance of 220,000 shares and an increase in the total number of issued shares. - FY2024WorsenedAnnual report
「As of the end of December 2024, the number of potential shares from stock acquisition rights was 1,333,000, equivalent to 22.3% of the total 5,977,500 issued shares.」
The issuance of the fourth series of stock acquisition rights significantly increased the number and ratio of potential shares from 37,000 and 0.6% to 1,333,000 and 22.3%. - FY2024-H1MaterialisedAnnual report
「1 January 2024–30 June 2024 (Note) 4,000 5,977,500 450 372,454 450 342,454 (Note) Due to the exercise of stock acquisition rights.」
During the first half of 2024, 4,000 shares were issued upon the exercise of stock acquisition rights, increasing share capital and capital surplus by ¥450 thousand each. - FY2024-Q1MaterialisedAnnual report
「1 January 2024–31 March 2024 (Note) 4,000 5,977,500 450 372,454 450 342,454 (Note) Due to the exercise of stock acquisition rights.」
During the cumulative first-quarter period, 4,000 shares were issued upon the exercise of stock acquisition rights, increasing share capital and capital reserves by ¥450 thousand each. - FY2023SoftenedAnnual report
「As of 31 December 2023, the number of potential shares from stock acquisition rights was 37,000, equivalent to 0.6% of the total 5,973,500 issued shares.」
During 2023, 30,000 shares were issued upon the exercise of stock acquisition rights, reducing the number of potential shares from 129,500, or 2.2%, at the end of 2021 to 37,000, or 0.6%. - FY2023-Q3MaterialisedAnnual report
「1 July 2023–30 September 2023 2,000 5,973,500 10,629 372,004 10,629 342,004 (Note) Increase due to the exercise of stock acquisition rights.」
During the third-quarter accounting period, 2,000 shares were issued upon the exercise of stock acquisition rights, increasing share capital and capital reserves by ¥10,629 thousand each. - FY2023-Q1MaterialisedAnnual report
「1 January 2023–31 March 2023 (Note) 28,000 5,971,500 9,598 370,973 9,598 340,973」
During the cumulative first-quarter period, 28,000 shares were issued upon the exercise of stock acquisition rights, increasing share capital and capital reserves by ¥9,598 thousand each. - FY2022-Q3MaterialisedAnnual report
「1 July 2022– 30 September 2022 (Note) 1 12,000 5,893,000 6,186 345,821 6,186 315,821」
During the third-quarter accounting period, 12,000 shares were issued through the exercise of share acquisition rights, increasing stated capital and the capital surplus by ¥6,186 thousand each. - FY2022-Q1MaterialisedAnnual report
「1 January 2022–31 March 2022 (Note) 13,600 5,881,000 1,530 339,635 1,530 309,635」
During the cumulative first-quarter period, 13,600 shares were issued through the exercise of share acquisition rights, increasing stated capital and the capital surplus by ¥1,530 thousand each. - FY2021Continued exercise of rights and decline in the potential share ratioAnnual report
「As of the filing date of this document, the number of potential shares from share acquisition rights was 129,500, equivalent to 2.2% of the 5,881,000 shares issued.」
While 292,200 shares were issued through the exercise of share acquisition rights during 2021, the number of potential shares declined from 375,300, or 6.7%, at the end of 2020 to 129,500, or 2.2%. - FY2021-Q3MaterialisedAnnual report
「The increase resulted from the exercise of share acquisition rights.」
From July to September 2021, 9,200 shares were issued through the exercise of share acquisition rights, increasing stated capital and the capital surplus by ¥1,035 thousand each. - FY2021-Q1MaterialisedAnnual report
「This resulted from the exercise of share acquisition rights.」
During the cumulative first-quarter period, 60,000 shares were issued through the exercise of share acquisition rights, increasing stated capital and the capital surplus by ¥6,750 thousand each. - FY2020Continued exercise of rights and decline in the potential share ratioAnnual report
「As of the filing date of this document, the number of potential shares from share acquisition rights was 375,300, equivalent to 6.7% of the 5,635,200 shares issued.」
While 53,200 shares were issued through the exercise of share acquisition rights during 2020, the number of potential shares declined from 488,500, or 8.8%, to 375,300, or 6.7%. - FY2020-Q2MaterialisedAnnual report
「1 April 2020–30 June 2020 (Note) 53,200 5,575,200 5,985 275,506 5,985 245,506」
During the second-quarter accounting period, 53,200 shares were issued through the exercise of share acquisition rights, increasing stated capital and the capital surplus by ¥5,985 thousand each. - FY2020-Q1MaterialisedAnnual report
「Between 1 April 2020 and 30 April 2020, the exercise of share acquisition rights increased the total number of shares issued by 53,200 and increased stated capital and the capital surplus by ¥5,985 thousand each.」
In April 2020, after the end of the quarter, 53,200 shares were issued through the exercise of share acquisition rights. - FY2019WorsenedAnnual report
「As of the filing date of this document, the number of potential shares from share acquisition rights was 488,500, equivalent to 8.8% of the 5,522,000 shares issued.」
The number of potential shares increased from 432,000, or 7.9%, to 488,500, or 8.8%. In addition, 84,000 shares were issued through the exercise of share acquisition rights during 2019, indicating that dilution has been occurring in practice. - FY2019-Q3MaterialisedAnnual report
「This resulted from the exercise of share acquisition rights.」
From July to September 2019, 24,000 shares were issued through the exercise of share acquisition rights, increasing stated capital and the capital surplus by ¥2,700 thousand each. - FY2019-Q2MaterialisedAnnual report
「This was due to an increase of ¥79,791 thousand in retained earnings from the recognition of quarterly net income and increases of ¥10,841 thousand each in stated capital and the capital surplus accompanying the exercise of share acquisition rights.」
During the cumulative second-quarter period, share acquisition rights were exercised, resulting in the issuance of 20,000 shares and increases of ¥10,841 thousand each in stated capital and the capital surplus. - FY2019-Q1MaterialisedAnnual report
「This resulted from the exercise of share acquisition rights.」
From January to March 2019, 40,000 shares were issued through the exercise of share acquisition rights, increasing stated capital and the capital surplus by ¥8,591 thousand each. Share issuance associated with dilution risk has occurred in practice. - FY2018First statedAnnual report
「As of the filing date of this document, the number of potential shares from share acquisition rights was 432,000, equivalent to 7.9% of the 5,478,000 shares issued.」
The company disclosed 432,000 potential shares from share acquisition rights, equivalent to 7.9% of total shares issued, indicating the potential for dilution upon exercise.