Potential Dilution from the Exercise of Stock Acquisition Rights
First written in FY2023. 2 of 5 entries say "Materialised", first in FY2024-Q1. Latest entry: FY2025.
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
52 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「As of the end of the fiscal year, potential shares from stock acquisition rights totaled 55,300 shares, equivalent to 3.86% of the total 1,433,500 shares issued.」
While the number of shares increased by 14,800 during the fiscal year through the exercise of stock acquisition rights, the ratio of potential shares decreased from the previously stated 7.14% to 3.86%. - FY2025-H1MaterialisedAnnual report
「The exercise of stock options increased capital stock and capital surplus by ¥3.2 million each.」
The number of shares increased by 9,800 during the interim accounting period through the exercise of stock acquisition rights, resulting in further conversion of potential shares into issued shares. - FY2024-Q2RestatedAnnual report
「Diluted quarterly net income per share ¥44.15 (Basis of calculation) Increase in common shares (shares) 28,711」
The calculation of diluted earnings per share for the cumulative second-quarter period continues to reflect an increase of 28,711 common shares. - FY2024-Q1MaterialisedAnnual report
「1 October 2023–31 December 2023 (Note) 300 1,418,100 120 279,110 120 269,110 (Note) Increase due to the exercise of stock acquisition rights.」
The total number of shares issued increased by 300 shares through the exercise of stock acquisition rights. The updated balance of existing potential shares and the dilution rate are not stated in the text. - FY2023First statedAnnual report
「As of 30 September 2023, potential shares from stock acquisition rights totaled 101,300 shares, equivalent to 7.14% of the total 1,417,800 shares issued.」
The dilution of per-share equity value if the stock acquisition rights are exercised is identified as a risk.