Komori
Land (8918) · RiskRestated

Dilution and Changes in Consolidation Scope Due to Stock Acquisition Rights of Consolidated Subsidiary TTS Energy

First written in FY2019. 12 of 13 entries say "Restated". Latest entry: FY2026-H1.

13entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019 – FY2026-H12019: 120192020: 320202021: 320212022: 320222023: 220232024: 020242025: 12025
Same theme, other companies
Dilution and Changes in Scope of Consolidation from Exercise of Subsidiary Stock Acquisition RightsA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the current interim consolidated accounting period, there were no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    The treatment of the risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy continues to state that there have been no material changes since the previous fiscal year.
  2. FY2024-Q1RestatedAnnual report

    「(Consolidated subsidiary) TTS Energy Co., Ltd. Stock acquisition rights pursuant to a resolution of the extraordinary general meeting of shareholders held on 20 February 2018 Series 1 stock acquisition rights Number of stock acquisition rights: 60 (Common shares: 60)」

    The company continues to disclose 60 Series 1 stock acquisition rights of TTS Energy and 60 underlying shares. It is not stated that dilution or a change in the scope of consolidation has actually occurred as a result of exercising the rights.
  3. FY2023-Q3RestatedAnnual report

    「(Consolidated subsidiary) TTS Energy Co., Ltd. Stock acquisition rights pursuant to a resolution of the extraordinary general meeting of shareholders held on 20 February 2018 Series 1 stock acquisition rights Number of stock acquisition rights: 60 (Common shares: 60)」

    The company continues to disclose 60 Series 1 stock acquisition rights of TTS Energy and 60 underlying shares. It is not stated that dilution or a change in the scope of consolidation has actually occurred as a result of exercising the rights.
  4. FY2023-Q2RestatedAnnual report

    「(Consolidated subsidiary) TTS Energy Co., Ltd. Stock acquisition rights pursuant to a resolution of the extraordinary general meeting of shareholders held on 20 February 2018 Series 1 stock acquisition rights Number of stock acquisition rights: 60 (Common shares: 60)」

    The company continues to disclose 60 Series 1 stock acquisition rights of TTS Energy and 60 underlying shares. It is not stated that dilution or a change in the scope of consolidation has actually occurred as a result of exercising the rights.
  5. FY2022RestatedAnnual report

    「Accordingly, if the conditions for exercising these stock acquisition rights are met and the rights are exercised, the value of the shares on a per-share basis may be diluted, or the scope of consolidation of the Group may be affected.」

    The risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights at consolidated subsidiary TTS Energy is disclosed again.
  6. FY2022-Q3RestatedAnnual report

    「During the first 3 quarters of the current consolidated fiscal year, there were no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    A comprehensive statement says that there have been no material changes since the previous fiscal year in the risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy.
  7. FY2022-Q2RestatedAnnual report

    「During the nine-month period of the current fiscal year, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    A comprehensive statement says that there have been no material changes since the previous fiscal year in the risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy.
  8. FY2022-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    A comprehensive statement says that there have been no material changes since the previous fiscal year in the risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy.
  9. FY2021-Q3RestatedAnnual report

    「During the first 3 quarters of the current consolidated fiscal year, there were no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    A comprehensive statement says that there have been no material changes since the previous fiscal year in the risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy.
  10. FY2021-Q2RestatedAnnual report

    「During the nine-month period of the current fiscal year, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    A comprehensive statement says that there have been no material changes since the previous fiscal year in the risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy.
  11. FY2021-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no material changes in the business and other risks described in the securities report for the previous fiscal year.」

    A comprehensive statement says that there have been no material changes since the previous fiscal year in the risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy.
  12. FY2020RestatedAnnual report

    「Accordingly, if the conditions for exercising these stock acquisition rights are met and the rights are exercised, the value of the shares on a per-share basis may be diluted, or the scope of consolidation of the Group may be affected.」

    The risk of dilution or an impact on the scope of consolidation resulting from the exercise of stock acquisition rights of consolidated subsidiary TTS Energy is disclosed again. It is not stated that the rights have actually been exercised.
  13. FY2019First statedAnnual report

    「If the conditions for exercising these stock acquisition rights are met and the rights are exercised, the value of the shares on a per-share basis may be diluted, or the scope of consolidation of the Group may be affected.」

    The risk of dilution in the value of shares on a per-share basis or an impact on the scope of consolidation upon exercise of the 60 Series 1 stock acquisition rights for 60 underlying shares issued to consolidated subsidiary TTS Energy is disclosed for the first time as a separate business risk. It is not stated that the rights have actually been exercised.
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