Risk of Share Dilution Through the Exercise of Share Acquisition Rights
First written in FY2020. 15 of 16 entries say "Materialised", first in FY2021-Q3. Latest entry: 2026-10-15.
The whole theme swung hardest in 2017: 37 of 68 companies on the "Worse" side.
- 2026-10-15MaterialisedRevision to earnings forecasts
「期末発行済株式数 (自己株式を含む) 2026年8月期 44,676,880株 2025年8月期 43,493,360株」
期末発行済株式数が前期末から1,183,520株増加した実績を記載しており、新株予約権行使等に伴う希薄化の発生を通期ベースで確認している。 - FY2026-H1MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights (stock options).」
The exercise of stock acquisition rights resulted in a total increase of 819,840 shares during the interim consolidated accounting period, meaning that part of the dilution risk has continued to materialize. - FY2025-H1MaterialisedAnnual report
「1 September 2024–28 February 2025 (Note) Increase due to the exercise of stock acquisition rights (stock options).」
The exercise of stock acquisition rights resulted in an increase of 198,400 shares during the interim consolidated accounting period, meaning that part of the dilution risk has continued to materialize. - FY2024MaterialisedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares represented by these stock options was 5,378,540, equivalent to 12.4% of the total 43,294,960 shares issued and outstanding.」
Continues to disclose the number of potential shares represented by stock acquisition rights and the potential dilution. Also states that 81,760 shares were added through the exercise of stock acquisition rights during the consolidated fiscal year. - FY2024-Q3MaterialisedAnnual report
「1 March 2024–31 May 2024 22,720 42,016,960 911 145,864 911 145,764 (Note) 1. Increase due to the exercise of stock acquisition rights (stock options).」
The exercise of stock acquisition rights resulted in the issuance of 22,720 shares during the third quarter, meaning that part of the dilution risk has materialized. The number of shares issued and outstanding at period-end was 43,246,960. - FY2024-Q1MaterialisedAnnual report
「The number of shares issued as a result of the exercise of stock acquisition rights between 1 January 2024 and the filing date of this quarterly report is not included in the number of shares issued as of the filing date.」
The number of shares issued as of the filing date was 20,997,120, compared with 20,986,080 shares issued and outstanding as of 30 November 2023, indicating that 11,040 shares were issued through the exercise of stock acquisition rights before the filing date. Part of the dilution risk has therefore continued to materialize. - FY2023MaterialisedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares represented by these stock options was 2,743,920, equivalent to 13.0% of the total 20,986,080 shares issued and outstanding.」
Discloses 2,743,920 potential shares from stock acquisition rights and potential dilution of 13.0% of the total number of shares issued and outstanding. Also states that 47,200 shares were added through the exercise of stock acquisition rights during the consolidated fiscal year. - FY2023-Q3MaterialisedAnnual report
「1 March 2023–31 May 2023 (Note) 3,200 20,986,080 411 144,886 411 144,786 (Note) Increase due to the exercise of stock acquisition rights.」
The exercise of stock acquisition rights resulted in the issuance of 3,200 shares during the third quarter, meaning that part of the dilution risk has materialized. - FY2023-Q2MaterialisedAnnual report
「1 December 2022–28 February 2023 (Note) 4,000 20,982,880 4,886 144,475 4,886 144,375 (Note) Increase due to the exercise of stock acquisition rights.」
States that the exercise of stock acquisition rights resulted in the issuance of 4,000 shares during the second quarter, meaning that part of the dilution risk had materialized. - FY2023-Q1MaterialisedAnnual report
「1 September 2022–30 November 2022 (Note) 2 40,000 20,978,880 4,628 144,217 4,628 144,117 (Note) 2. Increase due to the exercise of stock acquisition rights.」
The exercise of stock acquisition rights resulted in the issuance of 40,000 shares during the first quarter, meaning that part of the dilution risk has materialized. - FY2022-Q3MaterialisedAnnual report
「The increase resulted from the exercise of stock acquisition rights.」
The exercise of stock acquisition rights resulted in the issuance of 3,440 shares between 1 March and 31 May 2022, meaning that part of the dilution risk has materialized. - FY2022-Q2MaterialisedAnnual report
「1 December 2021–28 February 2022 (Note 2) 34,400 10,424,080 6,270 136,301 6,270 136,301 (Note) 2. Increase due to the exercise of stock acquisition rights.」
States that the exercise of stock acquisition rights resulted in the issuance of 34,400 shares during the second quarter, meaning that part of the dilution risk had materialized. - FY2022-Q1MaterialisedAnnual report
「1 September 2021–30 November 2021 (Note) 2 2,800 5,194,840 63 130,030 63 129,930 (Note) 2. Increase due to the exercise of stock acquisition rights.」
The exercise of stock acquisition rights resulted in the issuance of 2,800 shares during the first quarter, meaning that part of the dilution risk has materialized. - FY2021MaterialisedAnnual report
「The breakdown of the increase in common stock is as follows. Increase due to the exercise of stock acquisition rights: 18,640 shares」
The exercise of stock acquisition rights resulted in an actual increase of 18,640 shares during the fiscal year. The number of potential shares at fiscal year-end was 594,680, equivalent to 11.5% of the total number of shares issued and outstanding. - FY2021-Q3MaterialisedAnnual report
「Change in total shares issued: 1,200 shares (Note) Increase due to the exercise of stock acquisition rights.」
The exercise of stock acquisition rights resulted in the actual issuance of 1,200 shares, meaning that part of the previously disclosed potential dilution risk has materialized. - FY2020First statedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by these stock options was 710,320, equivalent to 13.7% of the total 5,173,400 shares issued and outstanding.」
Quantifies the potential dilution from the exercise of stock options by comparing the number of potential shares with the number of issued shares.