Exercise conditions for stock acquisition rights linked to net income attributable to owners of the parent
First written in FY2025-H1. 1 of 3 entries say "Restated". Latest entry: 2026-05-18.
Digitalift moved to the "Worse" side of this theme in 2026.
0 other companies' latest entry also says "Reframed".
- 2026-05-18ReframedShare Issuance and Disposal
「In adopting operating profit and market capitalization as exercise conditions for these stock acquisition rights, we determined that they were appropriate metrics because improving operating profit leads to higher market capitalization.」
In addition to the previous conditions linked to net income attributable to owners of the parent, the Series 14 stock acquisition rights use operating profit and market capitalization as exercise conditions, while the Series 15 rights use operating profit and either the personnel expense ratio or gross profit per employee. - FY2025RestatedAnnual report
「Each rights holder may exercise the stock acquisition rights allocated to them only if the amount of net income attributable to owners of the parent stated in the Company’s securities report for any consolidated fiscal year from the fiscal year ending September 2028 through the fiscal year ending September 2030 meets the levels set out in (a) through (c) below.」
The company continues to disclose the exercise conditions for the 13th series of stock acquisition rights, which are linked to net income attributable to owners of the parent from the fiscal year ending September 2028 through the fiscal year ending September 2030. - FY2025-H1First statedAnnual report
「Each rights holder may exercise the stock acquisition rights allocated to them only if the amount of net income attributable to owners of the parent stated in the Company’s securities report for any consolidated fiscal year from the fiscal year ending September 2028 through the fiscal year ending September 2030 meets the levels set out in (a) through (c) below. Exercise is limited to the number of stock acquisition rights corresponding to the applicable percentage set out in each item below (the “exercisable percentage”). If net income attributable to owners of the parent does not reach the level in (a) below, the stock acquisition rights may not be exercised. (a) If net income attributable to owners of the parent exceeds ¥330 million: exercisable percentage 50% (b) If net income attributable to owners of the parent exceeds ¥500 million: exercisable percentage 75% (c) If net income attributable to owners of the parent exceeds ¥670 million: exercisable percentage 100%」
For the 13th series of stock acquisition rights, new conditions have been established under which the exercisable percentage is set at 50%, 75% or 100% according to net income attributable to owners of the parent from the fiscal year ending September 2028 through the fiscal year ending September 2030.