Dilution of equity value through stock options
First written in FY2016. 12 of 17 entries say "Materialised", first in FY2017-Q2. Latest entry: FY2023.
The whole theme swung hardest in 2017: 37 of 68 companies on the "Worse" side.
- FY2023RestatedAnnual report
「The Company has adopted restricted stock compensation and stock option plans as incentives for its directors, officers and employees. It may continue similar incentive plans in the future, in which case the value of the Company's shares on a per-share basis may be diluted.」
The possibility of continuing the stock compensation plans and the associated risk of dilution of share value are being reconfirmed. - FY2022MaterialisedAnnual report
「Increase resulting from the exercise of stock acquisition rights 26,500 shares」
During the fiscal year, 26,500 shares were issued through the exercise of stock acquisition rights. Meanwhile, the 29,600 paid stock options issued in 2016 expired, leaving no unexercised balance at the end of the consolidated fiscal year. - FY2022-Q1MaterialisedAnnual report
「1 April 2021–30 June 2021 23,000 6,671,700 2,300 1,796,809 2,300 1,706,809 (Note) This represents an increase resulting from the exercise of stock acquisition rights.」
In the first quarter, 23,000 shares were issued through the exercise of stock acquisition rights, realizing the potential dilution through the issuance of additional shares. - FY2021MaterialisedAnnual report
「Increase resulting from the exercise of stock acquisition rights 77,500 shares」
During the fiscal year, 77,500 shares were issued through the exercise of stock acquisition rights, and the potential dilution from potential shares materialised as an additional share issuance. - FY2021-Q3MaterialisedAnnual report
「In the “Number issued as of the filing date” column, the number of shares issued increased by 500 between 1 January and 31 January 2021 as a result of the exercise of stock acquisition rights.」
During January 2021, an additional 500 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as a share issuance. - FY2021-Q2MaterialisedAnnual report
「1 July 2020–30 September 2020 (Note) 6,000 6,577,200 850 1,787,334 850 1,697,334 (Note) This represents an increase resulting from the exercise of stock acquisition rights.」
During the second quarter, 6,000 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as an additional share issuance. - FY2020-Q3MaterialisedAnnual report
「1 October 2019–31 December 2019 2,000 (Note) This represents an increase resulting from the exercise of stock acquisition rights.」
During the third quarter, 2,000 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as an additional share issuance. - FY2020-Q2MaterialisedAnnual report
「Proceeds from the exercise of stock options 600」
During the six-month period ended the second quarter of the current consolidated fiscal year, ¥600 thousand in proceeds from the exercise of stock options was also recognised, further realising the potential dilution through a share issuance. - FY2020-Q1MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights.」
During the quarter, 3,000 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as an additional share issuance. - FY2019MitigatedAnnual report
「As of the end of the current consolidated fiscal year, the number of potential shares was 181,400, equivalent to 2.79% of the total number of shares issued.」
The number of potential shares and their percentage of total shares issued declined from 345,000 shares and 6.3%, respectively, in the previous disclosure, to 181,400 shares and 2.79%, respectively. In addition, 60,500 shares were issued through the exercise of stock acquisition rights during the fiscal year. - FY2019-Q3MaterialisedAnnual report
「1 October 2018–31 December 2018 (Note) 59,500 6,499,200 5,950 1,762,534 5,950 1,672,534 (Note) This represents an increase resulting from the exercise of stock acquisition rights.」
During the third quarter, 59,500 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as an additional share issuance. - FY2019-Q2MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights.」
From July to September 2018, 1,000 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as an additional share issuance. - FY2018-Q2MaterialisedAnnual report
「Increase or decrease in total shares issued: 26,000 shares (Note) This represents an increase resulting from the exercise of stock acquisition rights.」
During the second quarter, 26,000 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as an additional share issuance. - FY2017WorsenedAnnual report
「As of the end of the current consolidated fiscal year, the number of potential shares was 345,000, equivalent to 6.3% of the total number of shares issued.」
The number of potential shares and their percentage of total shares issued increased from 283,500 shares and 5.2%, respectively, in the previous fiscal year. - FY2017-Q2MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights.」
During the second quarter, 8,000 shares were issued through the exercise of stock acquisition rights, and the potential dilution materialised as an actual share issuance. - FY2017-Q1WorsenedAnnual report
「Number of stock acquisition rights: 958 (100 shares per stock acquisition right)」
A further 958 stock acquisition rights, covering a total of 95,800 shares, were issued, adding to the potential dilution from existing stock options. - FY2016First statedAnnual report
「As of the end of the current consolidated fiscal year, the number of potential shares was 283,500, equivalent to 5.2% of the total number of shares issued. If these stock options are exercised, the value per share may be diluted.」
The company discloses the number of potential shares and their percentage of total shares issued, indicating the potential for dilution.