Potential Dilution from the Exercise of Stock Acquisition Rights
First written in FY2023. 2 of 6 entries say "Mitigated", first in FY2025-H1. Latest entry: FY2026.
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Adjusted net income per share for the fiscal years from the 22nd to the 23rd is not presented because there were no potential shares.」
The absence of potential shares, including stock acquisition rights, has been reconfirmed. - FY2026-H1RestatedAnnual report
「Adjusted interim net income per share is not presented because there were no potential shares.」
The absence of any reference to stock acquisition rights or other potential shares has been reconfirmed. - FY2025MitigatedAnnual report
「Termination of the No. 7 stock acquisition rights pursuant to a resolution of the Board of Directors dated 14 May 2024 2,500 shares」
The No. 7 stock acquisition rights outstanding in the previous fiscal year expired, leaving no balance of stock acquisition rights or potential shares at the end of the current consolidated fiscal year, thereby reducing dilution risk. - FY2025-H1MitigatedAnnual report
「Adjusted interim net income per share for the interim consolidated accounting period is not presented because there were no potential shares.」
For the stock acquisition rights for which a termination policy had been stated in the previous fiscal year, the company states that no potential shares existed during the interim consolidated accounting period, indicating a reduced dilution risk. - FY2024SoftenedAnnual report
「As of the end of the most recent fiscal year, 31 March 2024, the company had introduced the incentive plan using a trust for fair-value-issued stock acquisition rights, No. 7 stock acquisition rights, as a plan based on its stock option scheme, as described below. However, as of the filing date, the company had decided to terminate this incentive plan, including the No. 7 stock acquisition rights, by the end of June 2024.」
The No. 7 stock acquisition rights for 3,750,000 shares remained outstanding at the end of the fiscal year, but a policy was adopted to terminate the incentive plan by the end of June 2024. - FY2023First statedAnnual report
「As of the date of filing this document, the number was 3,750,000 shares, equivalent to 8.19% of the total number of shares issued, including potential shares. If these stock options are exercised, the value per share and voting rights percentage may be diluted.」
The company indicates the potential for dilution upon exercise of the warrants for 3,750,000 shares, equivalent to 8.19% of the total number of shares issued, including potential shares.