Worth reading
44Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
10662818
¥Wording
Definitive
How definitive the wording is.Details of issuance or disposal
Disposal of treasury shares as stock compensation
Who receives how much53,582Shares
53,582 shares of the Company's common stock (treasury shares)
20 employees of the Company and its subsidiaries45,302 shares
3 business collaborators of the Company8,280 shares
The height of each bar represents the proportion of shares received by each allottee. The thin line below represents the number of existing shares to which these shares are added.
¥199 per share
Total issue value
¥10,662,818
Amount of funds to be raised
Total amount paid in: ¥10,662,818; estimated net proceeds: Not disclosed
Total Stock-Based Compensation
Total monetary compensation: ¥10,662,818
発行済株式総数
As this is solely a disposal of treasury shares, the total number of issued shares will not increase
Less than 25% (specific rate: Not disclosed)
The dilution rate shows what proportion the newly issued shares represent of the existing shares. The higher the proportion, the more the value and voting rights per share are diluted.
Categories and Number of Persons Covered
Category Employees of the Company and its subsidiaries / Number of Employees 20 / Number of allocated shares 45,302 shares, Category Business collaborators of the Company / Number of Employees 3 / Number of allocated shares 8,280 shares
Intended allottee's holding policy
The 3 business collaborators intend to continue holding the acquired shares of the Company's common stock over the long term. The Company plans to obtain written undertakings under which they agree to report the details in writing to the Company if they transfer all or part of the shares within 2 years of the payment date, and to allow the Company to report the matter to the Tokyo Stock Exchange, among other matters. For employees: Not disclosed
Payment date
25 June 2026
Basis for determining the amount to be paid
The closing price of the Company's shares on the Tokyo Stock Exchange on 25 May 2026, the business day immediately preceding the date of the Board of Directors' resolution, was ¥199. The discount and premium rates are 0% (not expressly stated).
Procedures under the Corporate Code of Conduct
As the dilution rate is below 25% and the transaction does not involve a change in the controlling shareholder, it is not necessary to obtain an opinion from an independent third party or conduct procedures to confirm shareholder intent.
Impact on Business Performance
The Company will apply the provision for losses related to the trust-type stock options recorded in the fiscal year ended February 2024 to the stock compensation expense, and therefore there will be no impact on results for the fiscal year ending February 2027.
| Item | Details |
|---|---|
| Type of issuance or disposal | Disposal of treasury shares as stock compensation |
| Number of shares to be issued or disposed of | 53,582 shares of the Company's common stock (treasury shares) |
| Issue price and disposal price | ¥199 per share |
| Total issue value | ¥10,662,818 |
| Amount of funds to be raised | Total amount paid in: ¥10,662,818; estimated net proceeds: Not disclosed |
| Payment date | 25 June 2026 |
| Intended allottee | Name 20 employees of the Company and its subsidiaries / Number of Shares 45,302 shares, Name 3 business collaborators of the Company / Number of Shares 8,280 shares |
| Intended allottee's holding policy | The 3 business collaborators intend to continue holding the acquired shares of the Company's common stock over the long term. The Company plans to obtain written undertakings under which they agree to report the details in writing to the Company if they transfer all or part of the shares within 2 years of the payment date, and to allow the Company to report the matter to the Tokyo Stock Exchange, among other matters. For employees: Not disclosed |
| Dilution Rate | Less than 25% (specific rate: Not disclosed) |
| Total number of issued shares | As this is solely a disposal of treasury shares, the total number of issued shares will not increase |
| Basis for determining the amount to be paid | The closing price of the Company's shares on the Tokyo Stock Exchange on 25 May 2026, the business day immediately preceding the date of the Board of Directors' resolution, was ¥199. The discount and premium rates are 0% (not expressly stated). |
| Categories and Number of Persons Covered | Category Employees of the Company and its subsidiaries / Number of Employees 20 / Number of allocated shares 45,302 shares, Category Business collaborators of the Company / Number of Employees 3 / Number of allocated shares 8,280 shares |
| Total Stock-Based Compensation | Total monetary compensation: ¥10,662,818 |
| Procedures under the Corporate Code of Conduct | As the dilution rate is below 25% and the transaction does not involve a change in the controlling shareholder, it is not necessary to obtain an opinion from an independent third party or conduct procedures to confirm shareholder intent. |
| Impact on Business Performance | The Company will apply the provision for losses related to the trust-type stock options recorded in the fiscal year ended February 2024 to the stock compensation expense, and therefore there will be no impact on results for the fiscal year ending February 2027. |
Items this document does not state (13)
Estimated issuance expensesSpecific use of fundsExercise priceExercise periodNumber of Stock Acquisition RightsTransfer restriction periodConditions for lifting transfer restrictionsReason for acquisition without considerationUnderwriter / 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.Following the National Tax Agency's position, officers and employees and others incurred an additional burden in connection with the trust-type stock options, meaning that the incentives originally anticipated would not be realized. The purpose is to cover part of this additional burden. The Company will apply the provision for losses related to the trust-type stock options recorded in the fiscal year ended February 2024 to the stock compensation expense, and therefore states that there will be no impact on results for the fiscal year ending February 2027.
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