Potential dilution from the exercise of stock acquisition rights
First written in FY2021. 5 of 13 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
5 other companies' latest entry also says "Other".
- FY2026-H1Terms of new share acquisition rights adjusted in connection with the stock splitAnnual report
「In connection with this stock split, the Company adjusted the exercise price per share of the new share acquisition rights it issued, effective 1 April 2026, as follows. In addition, the number of shares underlying each unexercised new share acquisition right was adjusted from 60 to 180 shares.」
In connection with the stock split, the exercise price of the new share acquisition rights was adjusted from ¥667 to ¥223, and the number of underlying shares per right was adjusted from 60 to 180. The terms relating to dilution have been updated. - FY2025Potential shares updatedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by the new share acquisition rights was 45,780, equivalent to approximately 4.1% of the 1,119,740 issued shares.」
The number of potential shares represented by new share acquisition rights and the ratio to issued shares were updated, leaving 45,780 potential shares, or approximately 4.1%, as a source of dilution. - FY2024-Q2Potential shares updatedAnnual report
「Increase in common shares (shares) 29,382 (of which, new share acquisition rights (shares)) (29,382)」
In calculating diluted quarterly net income per share for the cumulative second quarter, 29,382 shares represented by new share acquisition rights were reflected as an increase in common shares. - FY2024-Q1RestatedAnnual report
「Diluted quarterly net income per share for the cumulative first quarter was not presented because, although potential shares existed, the Company reported a quarterly net loss per share.」
Although potential shares represented by new share acquisition rights and other instruments existed, diluted earnings per share was not calculated for the quarter because the Company reported a net loss. A source of dilution remains. - FY2023MitigatedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by the new share acquisition rights was 46,320, equivalent to approximately 4.1% of the 1,119,740 issued shares.」
Although the exercise of new share acquisition rights remains a source of dilution, the potential share ratio declined from approximately 4.7% at the end of the previous fiscal year to approximately 4.1%. - FY2023-Q3RestatedAnnual report
「Diluted quarterly net income per share was ¥29.15, and the increase in common shares was 33,177 shares, all of which represented new share acquisition rights.」
Diluted quarterly net income per share, reflecting an increase of 33,177 common shares from new share acquisition rights, was disclosed, and a source of dilution remains. - FY2023-Q2RestatedAnnual report
「Diluted quarterly net income per share was ¥22.69, and the increase in common shares was 30,435 shares, all of which represented new share acquisition rights.」
Diluted quarterly net income per share, reflecting an increase of 30,435 common shares from new share acquisition rights, was disclosed, and a source of dilution remains. - FY2023-Q1RestatedAnnual report
「Diluted quarterly net income per share was ¥10.63, and the increase in common shares was 30,602 shares, all of which represented new share acquisition rights.」
Diluted quarterly net income per share, reflecting an increase of 30,602 common shares from new share acquisition rights, was disclosed, and a source of dilution remains. - FY2022MitigatedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by the new share acquisition rights was 52,740, equivalent to approximately 4.7% of the 1,113,800 issued shares.」
Although shares continued to be issued through the exercise of new share acquisition rights, the potential share ratio declined from approximately 5.6% at the end of the previous fiscal year to approximately 4.7%. - FY2022-Q3RestatedAnnual report
「Diluted quarterly net income per share ¥27.77 (Basis of calculation) Increase in common shares (shares) 27,822 (of which, new share acquisition rights (shares)) (27,822)」
Diluted quarterly net income per share, reflecting an increase of 27,822 common shares from new share acquisition rights, was disclosed, and a source of dilution remains. - FY2022-Q2MaterialisedAnnual report
「1 January 2022–31 March 2022 4,500 1,110,980 1,500 170,583 1,500 170,583 (Note) The increase resulted from the exercise of new share acquisition rights.」
The exercise of new share acquisition rights increased the number of shares by 4,500 during the second quarter, bringing total issued shares to 1,110,980. - FY2022-Q1MaterialisedAnnual report
「1 October 2021–31 December 2021 960 1,106,480 320 169,083 320 169,083 (Note) The increase resulted from the exercise of new share acquisition rights.」
The exercise of new share acquisition rights increased the number of shares by 960 during the quarter, with some potential shares reflected in the actual number of issued shares. - FY2021First statedAnnual report
「As of the end of the fiscal year, the number of potential shares represented by the new share acquisition rights was 62,220, equivalent to approximately 5.6% of the 1,105,520 issued shares.」
The potential dilution of shareholder value from the exercise of new share acquisition rights is quantified as 62,220 potential shares, or approximately 5.6% of issued shares.