Dilution of Equity Value from the Exercise of Stock Acquisition Rights
First written in FY2017. 8 of 14 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「① [Details of the stock option plan] Not applicable. ② [Status of other stock acquisition rights, etc.] Not applicable.」
It reconfirms that no stock options or other stock acquisition rights existed and that there were no potential shares. - FY2025RestatedAnnual report
「①【Details of the stock option scheme】 Not applicable. ②【Details of the rights plan】 Not applicable. ③【Status of other stock acquisition rights, etc.】 Not applicable.」
It reconfirms that no stock options, rights plan or other stock acquisition rights existed and that there were no potential shares. - FY2024-Q3RestatedAnnual report
「① [Details of the stock option plan] Not applicable. ② [Status of other stock acquisition rights, etc.] Not applicable.」
It reconfirms that no stock options or other stock acquisition rights existed and that there were no potential shares. - FY2024-Q1RestatedAnnual report
「① [Details of the stock option plan] Not applicable. ② [Status of other stock acquisition rights, etc.] Not applicable.」
It reconfirms that no stock options or other stock acquisition rights existed and that there were no potential shares. - FY2023RestatedAnnual report
「① [Details of the stock option plan] Not applicable. ② [Status of other stock acquisition rights, etc.] Not applicable.」
It reconfirms that no stock options or other stock acquisition rights existed. - FY2023-Q2RestatedAnnual report
「① [Details of the stock option plan] Not applicable. ② [Status of other stock acquisition rights, etc.] Not applicable.」
It reconfirms that no stock options or other stock acquisition rights existed. - FY2021DroppedAnnual report
「① [Details of the stock option plan] No applicable matters.」
It states that there was no disclosure of potential shares or dilution of equity value from stock acquisition rights, and that no stock options existed. - FY2021-Q3RestatedAnnual report
「① [Details of the stock option plan] Not applicable. ② [Status of other stock acquisition rights, etc.] Not applicable.」
The third-quarter report reconfirms that no stock options or other stock acquisition rights existed. - FY2020MitigatedAnnual report
「As of the end of the consolidated fiscal year, there were no stock acquisition rights. However, we intend to continue granting stock acquisition rights to directors, officers and employees who are expected to contribute to our growth through improved business performance and other means.」
It states that no stock acquisition rights existed as of the end of the consolidated fiscal year. Meanwhile, the policy of making future grants and the potential for dilution upon exercise remain unchanged. - FY2020-Q1MitigatedAnnual report
「Quarterly net income per share after dilution ¥20.54 (Basis of calculation) Adjustment to quarterly net income attributable to owners of the parent (¥ thousand) － Increase in common shares (shares) 31,105」
The increase in common shares used to calculate diluted quarterly net income per share was 31,105 shares, down from 41,135 shares in the same period of the previous year. It also states that there were no applicable matters regarding stock acquisition rights or other instruments. - FY2019MitigatedAnnual report
「As of the end of the consolidated fiscal year, the total number of potential shares from stock acquisition rights was 32,400 (0.60% of the total number of issued shares, including potential shares). We intend to continue granting stock acquisition rights to directors, officers and employees who are expected to contribute to our growth through improved business performance and other means.」
The total number of potential shares decreased from 42,600 shares and 0.79% in the previous fiscal year to 32,400 shares and 0.60%. Meanwhile, the policy of making future grants remains unchanged. - FY2019-Q1RestatedAnnual report
「Quarterly net income per share after dilution ¥15.74 (Basis of calculation) Increase in common shares (shares) 41,135」
It discloses diluted quarterly net income per share and the increase in common shares, but contains no new disclosure regarding the status of stock acquisition rights or other instruments. - FY2018ReframedAnnual report
「As of the end of the consolidated fiscal year, the total number of potential shares from stock acquisition rights was 42,600 (0.79% of the total number of issued shares, including potential shares). We intend to continue granting stock acquisition rights to directors, officers and employees who are expected to contribute to our growth through improved business performance and other means.」
It discloses 42,600 potential shares and a ratio of 0.79% following the stock split, with the presentation basis and figures changing from the previous 23,600 shares and 1.32%. The policy of making future grants remains unchanged. - FY2017First statedAnnual report
「As of the end of the fiscal year, the total number of potential shares from stock acquisition rights was 23,600 (1.32% of the total number of issued shares, including potential shares). We intend to continue granting stock acquisition rights to directors, officers and employees who are expected to contribute to our growth through improved business performance and other means.」
It discloses 23,600 potential shares and a ratio of 1.32% to the total number of issued shares, and describes the potential for dilution from future grants and exercises of stock acquisition rights.