Komori
Share Issuance and Disposal4811DreamArts CorporationInformation and Communications, Services and Others

第1回新株予約権(信託型ストック・オプション)の消滅に関するお知らせ

第1回新株予約権(信託型ストック・オプション)91,500個(対象株式183,000株)を、2025年12月31日に全て消滅させる。消滅時点で受益者は未確定で、付与実績はない。

Worth reading
36Immaterial
Scored from 3 of 5 sections
Direction
Neutral
Direction inferred from the company’s description.
Scale
91500
units
Wording
Definitive
How definitive the wording is.

Details of issuance or disposal

第1回新株予約権(信託型ストック・オプション)の消滅

Who receives how much

183,000株相当の新株予約権を消滅(新株予約権91,500個)

受託者 コタエル信託株式会社(91,500個)

The lower thin line represents the existing number of shares to which these shares will be added.

Terms of the stock acquisition rights
Exercise price
355円。修正条項の有無・修正の下限はNot disclosed
Exercise period
2024年4月1日から2032年3月28日
Number of Stock Acquisition Rights
発行総数91,500個、消滅する個数91,500個、消滅後0個
Categories and Number of Persons Covered
当社グループの役員及び従業員等のうち受益者として指定された者。人数はNot disclosed
Procedures under the Corporate Code of Conduct
取締役会決議(2025年10月15日)
Impact on Business Performance
本件の連結業績に与える影響は軽微
Details of issuance or disposal
ItemDetails
Type of issuance or disposal第1回新株予約権(信託型ストック・オプション)の消滅
Number of shares to be issued or disposed of183,000株相当の新株予約権を消滅(新株予約権91,500個)
Intended allottee受託者 コタエル信託株式会社(91,500個)
Exercise price355円。修正条項の有無・修正の下限はNot disclosed
Exercise period2024年4月1日から2032年3月28日
Number of Stock Acquisition Rights発行総数91,500個、消滅する個数91,500個、消滅後0個
Categories and Number of Persons Covered当社グループの役員及び従業員等のうち受益者として指定された者。人数はNot disclosed
Procedures under the Corporate Code of Conduct取締役会決議(2025年10月15日)
Impact on Business Performance本件の連結業績に与える影響は軽微
Items this document does not state (19)
Issue price and disposal priceTotal issue valueAmount of funds to be raisedEstimated issuance expensesSpecific use of fundsPayment dateIntended allottee's holding policyDilution RateTotal number of issued sharesBasis for determining the amount to be paidTransfer restriction periodConditions for lifting transfer restrictionsReason for acquisition without considerationTotal Stock-Based CompensationUnderwriter / lead underwriterOverallotmentStock Split RatioMost recent equity financingMajor shareholders after the offering

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

国税庁の見解により行使時の経済的利益が給与課税の対象となり、発行時に期待していたインセンティブ効果が得られないことが明確となったため。

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
第1回新株予約権(信託型ストック・オプション)の消滅に関するお知らせ | DreamArts Corporation (4811) timely disclosure | Komori