Potential dilution from the exercise of stock acquisition rights
First written in FY2017. 9 of 23 entries say "Restated". Latest entry: FY2026.
Bengo4.com moved to the "Worse" side of this theme in 2018, 3 years before the typical company in this theme (2021).
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
51 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares represented by stock acquisition rights was 33,600, equivalent to 0.1% of the 22,867,600 issued shares.」
The number of potential shares declined from 618,500 to 33,600, while the percentage of total issued shares declined from 2.8% to 0.1%. - FY2025MitigatedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares represented by stock acquisition rights was 306,000, equivalent to 1.4% of the 22,595,200 issued shares.」
The number of potential shares declined from 618,500 in the previous year to 306,000, while the percentage of total issued shares declined from 2.8% to 1.4%. - FY2025-H1WorsenedAnnual report
「Series 18 stock acquisition rights Number of stock acquisition rights: 105 (Common shares: 10,500) Series 19 stock acquisition rights Number of stock acquisition rights: 45 (Common shares: 4,500) Series 20 stock acquisition rights Number of stock acquisition rights: 50 (Common shares: 5,000)」
Series 18 through Series 20 stock acquisition rights were disclosed, adding new potential shares equivalent to a total of 20,000 shares. - FY2024MitigatedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares represented by stock acquisition rights was 618,500, equivalent to 2.8% of the 22,382,100 issued shares.」
The number of potential shares declined from 752,100 in the previous year to 618,500, while the percentage of total issued shares declined from 3.4% to 2.8%. - FY2024-Q2WorsenedAnnual report
「Series 16 stock acquisition rights Number of stock acquisition rights: 70 (Common shares: 7,000) Series 17 stock acquisition rights Number of stock acquisition rights: 30 (Common shares: 3,000)」
Series 16 and Series 17 stock acquisition rights were newly issued, adding potential shares equivalent to 10,000 common shares. The scope of the disclosure expanded to include the potential dilution from existing stock acquisition rights. - FY2023WorsenedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by stock acquisition rights was 752,100, equivalent to 3.4% of the 22,329,500 issued shares.」
The number of potential shares increased from 736,100 in the previous fiscal year to 752,100, and the percentage of total issued shares also rose from 3.3% to 3.4%. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes in the major risks, including dilution of share value from the exercise of stock acquisition rights. - FY2023-Q1WorsenedAnnual report
「Number of stock acquisition rights 406 Number of stock acquisition rights 174 Number of stock acquisition rights 161 Number of stock acquisition rights 69」
As a material subsequent event, 810 stock acquisition rights equivalent to 81,000 common shares were issued to directors and employees, expanding the potential dilution in addition to the potential shares represented by existing stock acquisition rights. - FY2022MitigatedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by stock acquisition rights was 736,100, equivalent to 3.3% of the 22,264,500 issued shares.」
The number of potential shares declined from 737,600 in the previous fiscal year to 736,100. The percentage of total issued shares remained unchanged at 3.3%. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning dilution of share value from the exercise of stock acquisition rights. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning dilution of share value from the exercise of stock acquisition rights. - FY2021MitigatedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by stock acquisition rights was 737,600, equivalent to 3.3% of the 22,263,000 issued shares.」
The number of potential shares declined from 766,100 in the previous annual disclosure to 737,600, while the percentage of total issued shares declined from 3.4% to 3.3%. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
A comprehensive statement indicates that there have been no material changes concerning dilution of share value from the exercise of stock acquisition rights. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter, there were no material changes in the occurrence of the principal risks that management recognizes as potentially having a material impact on the company's financial position, results of operations or cash flows, among the matters relating to the business and accounting conditions described in the quarterly report, nor were there any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
It states that there have been no material changes concerning dilution of share value from the exercise of stock acquisition rights. - FY2020-Q1RestatedAnnual report
「Series 10 stock acquisition rights Number of stock acquisition rights: 6,710 Common shares: 671,000 (Performance-based stock acquisition rights) Series 11 stock acquisition rights Number of stock acquisition rights: 44 Common shares: 4,400 (Performance-based stock acquisition rights)」
It reproduces the number of potential shares underlying the Series 10 and Series 11 stock acquisition rights and notes that they are subject to performance conditions. - FY2019WorsenedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by stock acquisition rights was 766,100, equivalent to 3.4% of the 22,234,500 issued shares.」
The number of potential shares increased from the previous disclosure, and the potential dilution rose from 2.7% to 3.4% of total issued shares. - FY2019-Q3RestatedAnnual report
「Series 9 stock acquisition rights Number of stock acquisition rights: 239 Common shares: 71,700 (Performance-based stock acquisition rights) Series 10 stock acquisition rights Number of stock acquisition rights: 6,710 Common shares: 671,000 (Performance-based stock acquisition rights) Series 10 stock acquisition rights Number of stock acquisition rights: 6,710 Common shares: 671,000 (Performance-based stock acquisition rights) Series 11 stock acquisition rights Number of stock acquisition rights: 44 Common shares: 4,400 (Performance-based stock acquisition rights)」
It reproduces the number of potential shares underlying the Series 9, Series 10 and Series 11 stock acquisition rights and notes that they are subject to performance conditions. - FY2019-Q2RestatedAnnual report
「Series 9 stock acquisition rights Number of stock acquisition rights: 239 Common shares: 71,700 (Performance-based stock acquisition rights) Series 10 stock acquisition rights Number of stock acquisition rights: 6,710 Common shares: 671,000 (Performance-based stock acquisition rights) Series 11 stock acquisition rights Number of stock acquisition rights: 44 Common shares: 4,400 (Performance-based stock acquisition rights)」
It reproduces the details of the Series 9, Series 10 and Series 11 stock acquisition rights as potential shares without a dilutive effect. - FY2019-Q1WorsenedAnnual report
「Series 11 stock acquisition rights Number of stock acquisition rights: 44 Common shares: 4,400 (Performance-based stock acquisition rights)」
In addition to the existing Series 9 and Series 10 stock acquisition rights, Series 11 stock acquisition rights equivalent to 4,400 shares were disclosed as potential shares, expanding the scope of the potential dilution disclosed. - FY2018-Q3WorsenedAnnual report
「Series 9 stock acquisition rights Number of stock acquisition rights: 239 Common shares: 71,700 (Performance-based stock acquisition rights) Series 10 stock acquisition rights Number of stock acquisition rights: 6,710 Common shares: 671,000 (Performance-based stock acquisition rights)」
It discloses 71,700 Series 9 shares and 671,000 Series 10 shares as potential shares without a dilutive effect, updating the breakdown of potential shares disclosed. - FY2018-Q2RestatedAnnual report
「Series 10 stock acquisition rights Number of stock acquisition rights: 6,710 Common shares: 671,000 (Performance-based stock acquisition rights)」
The disclosure continues to show 671,000 potential shares underlying the Series 10 stock acquisition rights. It also states that there have been no material changes in business and other risks. - FY2018-Q1WorsenedAnnual report
「Number of stock acquisition rights 6,710 (Note 1) Number of shares underlying the stock acquisition rights 671,000 (Note 1)」
6,710 Series 10 stock acquisition rights and 671,000 underlying shares were newly disclosed, updating the potential dilution from potential shares. - FY2017First statedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by stock acquisition rights was 584,700, equivalent to 2.7% of the 21,824,400 issued shares.」
It quantifies the potential dilution from the exercise of stock acquisition rights as 584,700 potential shares, or 2.7% of total issued shares.