Stock Acquisition Rights Subject to Performance Conditions for the Fiscal Year Ending December 2028
First written in FY2024. 2 of 5 entries say "Advanced", first in FY2025-H1. Latest entry: 2026-08-14.
The whole theme swung hardest in 2020: 2 of 9 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- 2026-08-14RestatedFinancial results briefing materials
「Aiming to achieve ¥10 billion in revenue and a 10% operating margin by around 2028」
The company continues to set the goals of ¥10 billion in revenue and a 10% operating margin by around 2028. - FY2025AdvancedAnnual report
「The following describes the method used to estimate the fair value per unit of the eighth and ninth series of stock acquisition rights granted during the consolidated fiscal year.」
The eighth and ninth series of stock acquisition rights resolved on 27 March 2025 were granted on 11 April 2025, covering a total of 267,800 shares. Performance conditions based on net sales, operating margin, and market capitalization for the fiscal year ending December 2028 continue to be specified. - 2026-02-27First statedManagement Plan
「Aiming to achieve ¥10 billion in revenue and a 10% operating margin by around 2028」
For the first time, the company disclosed via timely disclosure its stretch goals of ¥10 billion in revenue and a 10% operating margin by around 2028. - FY2025-H1AdvancedAnnual report
「Net sales / Exercisable percentage ¥10 billion or more / 100% ¥8 billion or more but less than ¥10 billion / 60% ¥6.5 billion or more but less than ¥8 billion / 40% ¥5 billion or more but less than ¥6.5 billion / 20% Less than ¥5 billion / 0% The operating margin calculated from net sales and operating income in the consolidated income statement for the fiscal year ending December 2028 must be at least 10%. At least once during the period from the allotment date of these stock acquisition rights through 31 December 2028, the amount calculated by multiplying the closing price of the company's common shares in regular trading on the Tokyo Stock Exchange by the number of shares issued by the company, excluding treasury shares, must be at least ¥30 billion.」
For the eighth and ninth series of stock acquisition rights resolved on 27 March 2025, the company specified performance conditions based on net sales, operating margin, and market capitalization for the fiscal year ending December 2028 and disclosed a total of 2,678 rights representing 267,800 common shares. - FY2024First statedAnnual report
「If net sales in the consolidated income statement included in the annual securities report for the fiscal year ending December 2028, or the income statement if consolidated financial statements are not prepared, reach the amounts specified for each category below, the stock acquisition rights may be exercised up to the corresponding percentage.」
The company introduced paid stock options whose exercisable percentage varies according to achievement of targets for net sales, operating margin, and market capitalization in the fiscal year ending December 2028.