Dilution of Shareholder Value through Stock Options
First written in FY2016. 16 of 29 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2017: 37 of 68 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「Stock option plan There are no applicable items.」
The company stated that there were no applicable matters concerning its stock option plan or other share acquisition rights during the fiscal year under review. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2024MitigatedAnnual report
「As of the end of the consolidated fiscal year under review, the number of potential shares arising from share acquisition rights was 31,000, equivalent to 0.3% of the total number of shares issued.」
The number of potential shares decreased from 34,900, or 0.4% of the total number of shares issued at the end of the previous fiscal year, to 31,000, or 0.3%. - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2023MitigatedAnnual report
「As of the end of the consolidated fiscal year under review, the number of potential shares arising from share acquisition rights was 34,900, equivalent to 0.4% of the total number of shares issued.」
The number of potential shares decreased from 38,400, or 0.5% of the total number of shares issued at the end of the previous fiscal year, to 34,900, or 0.4%. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2023-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2022-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2022-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2021MitigatedAnnual report
「As of the end of the consolidated fiscal year under review, the number of potential shares arising from share acquisition rights was 38,400, equivalent to 0.5% of the total number of shares issued.」
The number of potential shares decreased from 45,500, or 0.6% of the total number of shares issued at the end of the previous fiscal year, to 38,400, or 0.5%. - FY2021-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2021-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2021-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2020MitigatedAnnual report
「As of the end of the consolidated fiscal year under review, the number of potential shares arising from share acquisition rights was 45,500, equivalent to 0.6% of the total number of shares issued.」
The number of potential shares decreased from 60,600, or 0.8% of the total number of shares issued, to 45,500, or 0.6%. - FY2020-Q1MaterialisedAnnual report
「Increase/decrease in total shares issued 21,000 7,975,800 (Note) The increase resulted from the exercise of share acquisition rights.」
During the first quarter under review, the total number of shares issued increased by 21,000 as a result of the exercise of share acquisition rights, bringing part of the potential shares into existence through a share issuance. - FY2019-Q3New grants of share acquisition rightsAnnual report
「Number of shares underlying the share acquisition rights 40,000」
The company granted rights covering 40,000 common shares under the 10th series of share acquisition rights, adding a potential source of equity value dilution. - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2019-Q1MaterialisedAnnual report
「63,000 7,954,800 447 439,925 447 345,925」
During the first quarter, the total number of shares issued increased by 63,000 as a result of the exercise of share acquisition rights, bringing part of the potential shares into existence through a share issuance. - FY2018MitigatedAnnual report
「As of the end of the consolidated fiscal year under review, the number of potential shares arising from share acquisition rights was 60,600, equivalent to 0.8% of the total number of shares issued.」
The number of potential shares decreased from 162,600, or 2.1% of the total number of shares issued, at the end of the previous fiscal year. Meanwhile, 9,600 shares under the ninth series of share acquisition rights were granted in March 2018. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2018-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in dilution of equity value from stock options. - FY2018-Q1MaterialisedAnnual report
「Increase/decrease in total shares issued 69,600 7,891,800 (Note) The increase resulted from the exercise of share acquisition rights.」
During the first quarter under review, the total number of shares issued increased by 69,600 as a result of the exercise of share acquisition rights, bringing part of the potential shares into existence through a share issuance. - FY2017MitigatedAnnual report
「As of the end of the consolidated fiscal year under review, the number of potential shares arising from share acquisition rights was 162,600, equivalent to 2.1% of the total number of shares issued.」
The number of potential shares decreased from 276,000, or 3.6% of the total number of shares issued, in the previous fiscal year. - FY2017-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change in the risk of dilution of equity value from stock options. - FY2017-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company concluded that there had been no material change during the quarter in the risk of dilution of equity value from stock options. - FY2017-Q1MaterialisedAnnual report
「The increase resulted from the exercise of share acquisition rights.」
The company stated that the total number of shares issued increased by 105,000 during the quarter as a result of the exercise of share acquisition rights, bringing part of the potential shares into existence through a share issuance. - FY2016First statedAnnual report
「As of the end of the consolidated fiscal year under review, the number of potential shares arising from share acquisition rights was 276,000, equivalent to 3.6% of the total number of shares issued.」
The dilution of existing shareholders' equity value from the exercise of stock options is shown by the number and ratio of potential shares.