Worth reading
50Recurring
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
10195
Shares (maximum)Wording
Conditional
How definitive the wording is.Details of issuance or disposal
Disposal of treasury shares by third-party allotment (special incentive payment scheme through the employee stock ownership association)
Who receives how much10,195Shares
Up to 10,195 shares of the Company's common stock (the actual number of shares will be determined at a later date)
アイエーグループ社員持株会Up to 10,195 shares
The lower thin line represents the existing number of shares to which these shares will be added.
¥4,640 per share
Total issue value
¥47,304,800 (maximum)
Amount of funds to be raised
Total payment amount: ¥47,304,800 (maximum); estimated net proceeds: Not disclosed
Total Stock-Based Compensation
Not applicable (the special incentive payments will be provided in cash and do not constitute the grant of monetary claims)
発行済株式総数
0.62% of the total number of issued shares and 0.70% of the total number of voting rights (based on a maximum of 10,195 shares)
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
Employees of the Company and its subsidiaries, up to 1,076 people. The number of shares granted by employee category is as follows: Pattern 1: up to 34 people, 2,040 shares; Pattern 2: up to 70 people, 2,800 shares; Pattern 3: up to 33 people, 660 shares; Pattern 4: up to 939 people, 4,695 shares.
Intended allottee's holding policy
The allotted shares will be allocated and managed through Nomura Securities Co., Ltd. in proportion to the interests of eligible members within the employee stock ownership association. Eligible members may voluntarily withdraw the shares to securities accounts in their own names. Other details of the holding policy and lock-up: Not disclosed.
Payment date
9 September 2026
Basis for determining the amount to be paid
The closing price of ¥4,640 on the Standard Market of the Tokyo Stock Exchange on 7 May 2026, the business day preceding the date of the Board of Directors' resolution. The deviations from the average closing price were 3.94% for the 1-month period (8 April 2026 to 7 May 2026), 0.50% for the 3-month period (9 February 2026 to 7 May 2026), and 6.20% for the 6-month period (10 November 2025 to 7 May 2026).
Procedures under the Corporate Code of Conduct
Because the dilution rate is below 25% and the transaction does not involve a change in the controlling shareholder, obtaining an opinion from an independent third party and conducting procedures to confirm shareholders' intentions are not required. All 3 Audit & Supervisory Board Members, including 2 Outside Audit & Supervisory Board Members, expressed their opinions on matters including the legality of the disposal price.
Impact on Business Performance
The Company believes that implementing this scheme will contribute to an increase in the corporate value of the Company Group. The monetary impact on financial performance is Not disclosed.
| Item | Details |
|---|---|
| Type of issuance or disposal | Disposal of treasury shares by third-party allotment (special incentive payment scheme through the employee stock ownership association) |
| Number of shares to be issued or disposed of | Up to 10,195 shares of the Company's common stock (the actual number of shares will be determined at a later date) |
| Issue price and disposal price | ¥4,640 per share |
| Total issue value | ¥47,304,800 (maximum) |
| Amount of funds to be raised | Total payment amount: ¥47,304,800 (maximum); estimated net proceeds: Not disclosed |
| Payment date | 9 September 2026 |
| Intended allottee | Name アイエーグループ社員持株会 / Number of Shares Up to 10,195 shares |
| Intended allottee's holding policy | The allotted shares will be allocated and managed through Nomura Securities Co., Ltd. in proportion to the interests of eligible members within the employee stock ownership association. Eligible members may voluntarily withdraw the shares to securities accounts in their own names. Other details of the holding policy and lock-up: Not disclosed. |
| Dilution Rate | 0.62% of the total number of issued shares and 0.70% of the total number of voting rights (based on a maximum of 10,195 shares) |
| Total number of issued shares | 1,645,360 shares (as of 31 March 2026) → Not disclosed |
| Basis for determining the amount to be paid | The closing price of ¥4,640 on the Standard Market of the Tokyo Stock Exchange on 7 May 2026, the business day preceding the date of the Board of Directors' resolution. The deviations from the average closing price were 3.94% for the 1-month period (8 April 2026 to 7 May 2026), 0.50% for the 3-month period (9 February 2026 to 7 May 2026), and 6.20% for the 6-month period (10 November 2025 to 7 May 2026). |
| Categories and Number of Persons Covered | Employees of the Company and its subsidiaries, up to 1,076 people. The number of shares granted by employee category is as follows: Pattern 1: up to 34 people, 2,040 shares; Pattern 2: up to 70 people, 2,800 shares; Pattern 3: up to 33 people, 660 shares; Pattern 4: up to 939 people, 4,695 shares. |
| Total Stock-Based Compensation | Not applicable (the special incentive payments will be provided in cash and do not constitute the grant of monetary claims) |
| Procedures under the Corporate Code of Conduct | Because the dilution rate is below 25% and the transaction does not involve a change in the controlling shareholder, obtaining an opinion from an independent third party and conducting procedures to confirm shareholders' intentions are not required. All 3 Audit & Supervisory Board Members, including 2 Outside Audit & Supervisory Board Members, expressed their opinions on matters including the legality of the disposal price. |
| Impact on Business Performance | The Company believes that implementing this scheme will contribute to an increase in the corporate value of the Company Group. The monetary impact on financial performance is Not disclosed. |
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.To support the establishment of a sound financial foundation for eligible employees and promote sustained growth in corporate value by enhancing motivation and fostering a greater sense of participation in management.
How to read this page
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