Dilution of Per-Share Value Due to Stock Option Exercise
First written in FY2021. 4 of 14 entries say "Materialised", first in FY2022-Q1. Latest entry: 2026-08-14.
The whole theme swung hardest in 2017: 43 of 78 companies on the "Worse" side.
- FY2026SoftenedAnnual report
「As of 1 June 2026, the number of potential shares represented by these stock acquisition rights was 276,000, equivalent to 10.9% of the total number of shares issued.」
The number of potential shares and their proportion of total shares issued declined from 309,000 shares and 11.8% in the previous fiscal year to 276,000 shares and 10.9%, respectively. - FY2025-H1SoftenedAnnual report
「Fifth Series of Stock Acquisition Rights Number of stock acquisition rights: 94 (Common shares: 28,200 shares)」
The fifth series of stock acquisition rights declined from 100 rights and 30,000 shares at the end of the previous consolidated fiscal year to 94 rights and 28,200 shares. During the current interim consolidated fiscal year, the exercise of stock acquisition rights increased the number of shares by 1,800. - FY2024SoftenedAnnual report
「As of 1 June 2024, the number of potential shares represented by these stock acquisition rights was 309,000, equivalent to 11.8% of the total number of shares issued.」
The number of potential shares and their proportion of total shares issued declined slightly from 310,800 shares and 11.9% in the previous fiscal year to 309,000 shares and 11.8%, respectively. At the same time, the policy of considering future grants of stock acquisition rights remains in place. - FY2024-Q1MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights.」
During the first quarter of the current fiscal year, the exercise of stock acquisition rights increased the total number of shares issued by 1,800, while capital stock and the capital surplus each increased by ¥328 thousand. - FY2023WorsenedAnnual report
「As of 1 June 2023, the number of potential shares represented by these stock acquisition rights was 310,800, equivalent to 11.9% of the total number of shares issued.」
The number of potential shares and their proportion of total shares issued increased from 54,200 shares and 6.2% in the previous fiscal year to 310,800 shares and 11.9%, respectively, increasing the potential for dilution. - FY2023-Q3RestatedAnnual report
「Fifth Series of Stock Acquisition Rights (Number of stock acquisition rights: 100) 12 August 2022 Resolution of the Board of Directors 1. Exercise period of the stock acquisition rights From 23 August 2024 To 22 August 2026 2. Type of shares underlying the stock acquisition rights Common shares 3. Number of shares underlying the stock acquisition rights 30,000 shares」
For the fifth series of stock acquisition rights, the Company discloses an exercise period from 23 August 2024 to 22 August 2026 and 30,000 underlying shares. - FY2023-Q2WorsenedAnnual report
「Type, terms, and number of shares underlying stock acquisition rights (number)* Common shares 40,000 (Note 1) Type, terms, and number of shares underlying stock acquisition rights (number)* Common shares 10,000 (Note 1)」
The fourth and fifth series of stock acquisition rights issued on 31 August 2022 added potential shares totaling 50,000 shares for directors, executive officers, and employees. The potential for dilution from the unexercised rights has increased. - FY2022SoftenedAnnual report
「As of 1 June 2022, the number of potential shares represented by these stock acquisition rights was 54,200, equivalent to 6.2% of the total number of shares issued.」
The number of potential shares and their proportion of total shares issued declined from 71,700 shares and 7.7% in the previous disclosure to 54,200 shares and 6.2%, respectively. At the same time, the Company is considering granting additional stock acquisition rights in the future. - FY2022-Q3MaterialisedAnnual report
「The total number of shares issued increased by 2,400 shares on 25 January 2022 as a result of the exercise of stock acquisition rights.」
The exercise of stock acquisition rights after the end of the third quarter increased the total number of shares issued by 2,400, resulting in the additional conversion of potential shares into issued shares. - FY2022-Q2MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights.」
From July through September 2021, the exercise of stock acquisition rights increased the number of shares issued by 14,100, while capital stock and the capital surplus each increased by ¥7.708 million. - FY2022-Q1MaterialisedAnnual report
「The total number of shares issued increased by 12,000 shares on 13 July 2021 as a result of the exercise of stock acquisition rights.」
The exercise of stock acquisition rights increased the number of shares issued by 12,000, resulting in the conversion of part of the potential shares into issued shares. - FY2021First statedAnnual report
「As of 1 June 2021, the number of potential shares represented by these stock acquisition rights was 71,700, equivalent to 7.7% of the total number of shares issued.」
The Company discloses the number of potential shares represented by stock acquisition rights and their proportion of total shares issued, noting the possibility of future dilution through the exercise of these rights.