Dilution from Stock Acquisition Rights and Restricted Stock
First written in FY2020. 16 of 19 entries say "Materialised", first in FY2021-Q1. Latest entry: 2026-09-29.
freee K.K. moved to the "Worse" side of this theme in 2020, the same year as the typical company in this theme.
The whole theme swung hardest in 2018: 9 of 9 companies on the "Worse" side.
6 other companies' latest entry also says "Materialised".
- 2026-09-29MaterialisedShare Issuance and Disposal
「本自己株式処分①として当社の普通株式 74,841 株（以下「本割当株式①」といいます。）を割り当てることを決定いたしました。」
譲渡制限付株式報酬として74,841株、従業員向けとして11,649株、業績連動型株式報酬として10,478株の自己株式処分を決議しており、譲渡制限付株式等による株式交付が実際に発生する。 - FY2026MaterialisedAnnual report
「For the purpose of providing incentives to our officers and employees, we have issued stock acquisition rights in the past and intend to continue using equity compensation schemes involving restricted stock and stock benefit trusts, among others.」
In addition to the exercise of stock acquisition rights and the issuance of restricted stock, 386,101 shares were issued through a third-party allotment in connection with J-ESOP, and dilution factors have continued to materialize. - 2026-09-07MaterialisedGeneral Meetings of Shareholders
「The total number of issued shares at the end of the current consolidated fiscal year was 59,781,402 shares.」
Reports the number of issued shares at the fiscal year-end, including new share issuances and exercises of stock acquisition rights. - FY2026-H1MaterialisedAnnual report
「Between 1 July 2025 and 31 December 2025, the exercise of stock acquisition rights increased the total number of issued shares by 80,358, and increased capital and the capital reserve by ¥20,290 thousand each.」
In addition to the exercise of stock acquisition rights, 386,101 shares were issued through a third-party allotment in connection with the issuance of new shares as restricted stock compensation and the J-ESOP stock benefit trust. Meanwhile, 62,551 treasury shares were cancelled. - FY2025-H1MaterialisedAnnual report
「25 October 2024 (Note 5) 212,537 58,824,243 267,584 26,660,319 267,584 312,167. Note 2. The increase resulted from the exercise of stock acquisition rights.」
During the current six-month accounting period, the exercise of stock acquisition rights and the issuance of new shares as restricted stock compensation occurred, bringing the total number of issued shares to 58,944,945 as of 31 December 2024. - FY2024MitigatedAnnual report
「As of the end of the month preceding the month in which this document was filed (31 August 2024), the number of potential shares represented by these stock acquisition rights was 669,273, equivalent to 1.14% of the total number of issued shares of 58,610,302.」
While the exercise of stock acquisition rights and the issuance of restricted stock continue, the potential dilution rate has declined from the previous 6.19% to 1.14%. - FY2024-Q3MaterialisedAnnual report
「1 January 2024–25 January 2024 (Note 1) 38,832 58,291,381 9,805 25,993,998 9,805 33,942,207. 26 January 2024 (Note 2) 19,653 58,311,034 29,528 26,023,526 29,528 33,971,736. 26 January 2024–31 March 2024 (Note 1) 40,665 58,351,699 9,868 26,033,395 9,868 33,981,604. Note 1. The increase resulted from the exercise of stock acquisition rights. Note 2. The increase resulted from the issuance of new shares as restricted stock compensation.」
During the nine-month period of the current fiscal year, the exercise of stock acquisition rights and the issuance of new shares as restricted stock compensation continued, bringing the total number of issued shares to 58,351,699. - FY2024-Q1MaterialisedAnnual report
「1 July 2023–20 July 2023 42,120 57,917,236 10,635 25,651,258 10,635 33,599,467. 20 July 2023 20,672 57,937,908 35,039 25,686,297 35,039 33,634,506. 21 July 2023–24 July 2023 2,100 57,940,008 111 25,686,408 111 33,634,618. 24 July 2023 △12,510 57,927,498. 25 July 2023–30 September 2023 56,010 57,983,508 13,071 25,699,480 13,071 33,647,689. Note 1. The increase resulted from the exercise of stock acquisition rights. Note 2. The increase resulted from the issuance of new shares as restricted stock compensation. Note 3. The decrease resulted from the cancellation of treasury shares.」
During the first quarter of the current fiscal year, the exercise of stock acquisition rights and the issuance of new shares as restricted stock compensation continued, bringing the total number of issued shares to 57,983,508. Meanwhile, 12,510 treasury shares were cancelled. - FY2023-Q3MaterialisedAnnual report
「1 January 2023–20 January 2023 (Note 1) 63,324 57,231,181 9,815 24,982,609 9,815 32,930,818. 20 January 2023 (Note 2) 19,221 57,250,402 31,714 25,014,324 31,714 32,962,533. 21 January 2023–31 March 2023 (Note 1) 115,152 57,365,554 24,623 25,038,947 24,623 32,987,157.」
During the nine-month period of the current fiscal year, a total of 178,476 shares increased through the exercise of stock acquisition rights, and 19,221 new shares were also issued as restricted stock compensation. - FY2023-Q2MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights. The increase resulted from the issuance of new shares as restricted stock compensation.」
During the three-month accounting period of the current fiscal year, the number of shares increased through the continued exercise of stock acquisition rights, and 133,318 new shares were also issued as restricted stock compensation. The total number of issued shares was 57,167,857. - FY2023-Q1MaterialisedAnnual report
「1 July 2022–22 July 2022 (Note 1) 104,538 56,800,102; 23 July 2022–30 September 2022 (Note 1) 89,481 56,887,152. Note 1. The increase resulted from the exercise of stock acquisition rights.」
During the three-month period of the current fiscal year, a total of 194,019 shares increased through the exercise of stock acquisition rights, bringing the total number of issued shares to 56,887,152. - FY2022-Q3MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights. The increase resulted from the issuance of new shares as restricted stock compensation.」
During the three-month accounting period of the current fiscal year, 674,781 shares increased through the exercise of stock acquisition rights and 42,230 new shares were issued as restricted stock compensation, bringing the total number of issued shares to 56,448,974. - FY2022-Q2MaterialisedAnnual report
「Change in total number of issued shares 296,322 Balance of total number of issued shares 55,731,963 Note 1. The increase resulted from the exercise of stock acquisition rights.」
During the six-month period of the current fiscal year, the number of shares increased through the continued exercise of stock acquisition rights, bringing the total number of issued shares to 55,731,963. New shares were also issued as restricted stock compensation. - FY2022-Q1MaterialisedAnnual report
「1 July 2021–30 September 2021 (Note 1) 381,522 55,159,647 83,420 24,234,516 83,420 32,182,726. Note 1. The increase resulted from the exercise of stock acquisition rights.」
381,522 shares increased during the quarter through the exercise of stock acquisition rights. In addition, 4,746 new shares were issued as restricted stock compensation. - FY2021Decline in the potential dilution rate and continued issuance of new sharesAnnual report
「As of the end of the month preceding the month in which this document was filed (31 August 2021), the number of potential shares represented by these stock acquisition rights was 3,460,261, equivalent to 6.19% of the total number of issued shares of 54,999,921.」
While the exercise of stock acquisition rights and the issuance of restricted stock continue, the potential dilution rate has declined from the previously disclosed 10.9% to 6.19%. - FY2021-Q3MaterialisedAnnual report
「Note 1. The increase resulted from the exercise of stock acquisition rights. Note 2. The increase resulted from the issuance of new shares as restricted stock compensation.」
During the nine-month period of the current fiscal year, shares were issued through the exercise of stock acquisition rights and as restricted stock compensation, bringing the total number of issued shares as of 31 March 2021 to 49,727,438. - FY2021-Q2MaterialisedAnnual report
「Note 1. The increase resulted from the exercise of stock acquisition rights. Note 2. The increase resulted from the issuance of new shares as restricted stock compensation.」
During the six-month period of the current fiscal year, the exercise of stock acquisition rights and the issuance of new shares as restricted stock compensation actually occurred, bringing the total number of issued shares to 49,015,245. - FY2021-Q1MaterialisedAnnual report
「Note 1. The increase resulted from the exercise of stock acquisition rights. Note 2. The increase resulted from the issuance of new shares as restricted stock compensation.」
The disclosure describes an increase in shares through the exercise of stock acquisition rights and the issuance of new shares as restricted stock compensation for employees, indicating that share issuances related to potential dilution have actually occurred. - FY2020First statedAnnual report
「As of the end of the month preceding the month in which this document was filed (31 August 2020), the number of potential shares represented by these stock acquisition rights was 5,286,486, equivalent to 10.9% of the total number of issued shares of 48,524,396.」
The disclosure states that the exercise of stock acquisition rights and other rights granted to officers and employees may dilute the value of existing shares and their voting interests, with the potential dilution rate being 10.9%.