Worth reading
45Recurring
Scored from 4 of 5 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
12000
Shares (120 stock acquisition rights × 100 shares per right)Wording
Definitive
How definitive the wording is.Details of issuance or disposal
Issuance of stock compensation-type stock options (stock acquisition rights)
発行・処分する株式数
Up to 12,000 common shares (120 stock acquisition rights × 100 shares per right)
Intended allottee
Category Employees of the Company / Number of Employees 21 / Number of stock acquisition rights 105, Category Directors of subsidiaries of the Company / Number of Employees 2 / Number of stock acquisition rights 10, Category Executive officers of the Company's subsidiaries / Number of Employees 1 / Number of stock acquisition rights 5
The amount calculated by multiplying the fair value per share of the stock options calculated using the Black-Scholes model on the allotment date by the number of shares granted
Total Stock-Based Compensation
The payment amount based on the fair value of the stock acquisition rights. The specific amount is Not disclosed. No cash payment is required because the amount is offset against compensation receivables.
Terms of the stock acquisition rights
Exercise price
¥1 per share. The adjustment provisions and adjustment floor are Not disclosed.
Exercise period
Start Date 1 January 2029 / End date 31 December 2031
Number of Stock Acquisition Rights
Total number issued 120 / Number of unexercised units Not disclosed
Reason for acquisition without consideration
If a holder of the stock acquisition rights becomes unable to exercise them before exercising the rights under the exercise conditions or the stock acquisition rights allotment agreement. If a proposal for a merger, company split, share exchange, share transfer, conversion into a company with transfer restrictions, or similar transaction is approved.
Categories and Number of Persons Covered
Category Employees of the Company / Number of Employees 21 / Number of allocated stock acquisition rights 105, Category Directors of subsidiaries of the Company / Number of Employees 2 / Number of allocated stock acquisition rights 10, Category Executive officers of the Company's subsidiaries / Number of Employees 1 / Number of allocated stock acquisition rights 5
Basis for determining the amount to be paid
The fair value per share of the stock options calculated using the Black-Scholes model on the allotment date. The closing price and average share price used as the basis, as well as the discount rate and premium rate, are Not disclosed.
Procedures under the Corporate Code of Conduct
Resolved at a meeting of the Board of Directors held on 21 October 2026. Whether an independent third-party opinion was obtained or shareholder approval was sought is Not disclosed.
Impact on Business Performance
The purpose is to provide stronger incentives to improve long-term performance and enhance corporate value. The specific impact on performance and financial results is Not disclosed.
| Item | Details |
|---|---|
| Type of issuance or disposal | Issuance of stock compensation-type stock options (stock acquisition rights) |
| Number of shares to be issued or disposed of | Up to 12,000 common shares (120 stock acquisition rights × 100 shares per right) |
| Issue price and disposal price | The amount calculated by multiplying the fair value per share of the stock options calculated using the Black-Scholes model on the allotment date by the number of shares granted |
| Intended allottee | Category Employees of the Company / Number of Employees 21 / Number of stock acquisition rights 105, Category Directors of subsidiaries of the Company / Number of Employees 2 / Number of stock acquisition rights 10, Category Executive officers of the Company's subsidiaries / Number of Employees 1 / Number of stock acquisition rights 5 |
| Basis for determining the amount to be paid | The fair value per share of the stock options calculated using the Black-Scholes model on the allotment date. The closing price and average share price used as the basis, as well as the discount rate and premium rate, are Not disclosed. |
| Exercise price | ¥1 per share. The adjustment provisions and adjustment floor are Not disclosed. |
| Exercise period | Start Date 1 January 2029 / End date 31 December 2031 |
| Number of Stock Acquisition Rights | Total number issued 120 / Number of unexercised units Not disclosed |
| Reason for acquisition without consideration | If a holder of the stock acquisition rights becomes unable to exercise them before exercising the rights under the exercise conditions or the stock acquisition rights allotment agreement. If a proposal for a merger, company split, share exchange, share transfer, conversion into a company with transfer restrictions, or similar transaction is approved. |
| Categories and Number of Persons Covered | Category Employees of the Company / Number of Employees 21 / Number of allocated stock acquisition rights 105, Category Directors of subsidiaries of the Company / Number of Employees 2 / Number of allocated stock acquisition rights 10, Category Executive officers of the Company's subsidiaries / Number of Employees 1 / Number of allocated stock acquisition rights 5 |
| Total Stock-Based Compensation | The payment amount based on the fair value of the stock acquisition rights. The specific amount is Not disclosed. No cash payment is required because the amount is offset against compensation receivables. |
| Procedures under the Corporate Code of Conduct | Resolved at a meeting of the Board of Directors held on 21 October 2026. Whether an independent third-party opinion was obtained or shareholder approval was sought is Not disclosed. |
| Impact on Business Performance | The purpose is to provide stronger incentives to improve long-term performance and enhance corporate value. The specific impact on performance and financial results is Not disclosed. |
Items this document does not state (15)
Total issue valueAmount of funds to be raisedEstimated issuance expensesSpecific use of fundsPayment dateIntended allottee's holding policyDilution RateTotal number of issued sharesTransfer restriction periodConditions for lifting transfer restrictionsUnderwriter / lead underwriterOverallotmentStock Split RatioMost recent equity financingMajor shareholders after the offering
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To share with shareholders the benefits and risks of share price movements and provide stronger-than-ever incentives to improve long-term performance and enhance corporate value.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.