Potential Dilution from the Exercise of Stock Acquisition Rights
First written in FY2023. 1 of 3 entries say "Worsened", first in FY2024-Q3. Latest entry: FY2024.
Caster moved to the "Worse" side of this theme in 2024, 3 years after the typical company in this theme (2021).
The whole theme swung hardest in 2017: 28 of 54 companies on the "Worse" side.
15 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「As of the end of the consolidated fiscal year, the number of potential shares from stock acquisition rights was 173,380, equivalent to 8.8% of total issued shares as of that date. If these stock acquisition rights are exercised, the value per share could be diluted.」
Discloses a dilution risk based on 173,380 potential shares, equivalent to 8.8% of total issued shares at the annual reporting date. - FY2024-Q3WorsenedAnnual report
「If all of these stock acquisition rights are exercised, the total number of common shares of the company issued would increase by an amount equivalent to 3.5% of total issued shares. However, these stock acquisition rights may be exercised only if predetermined performance targets are achieved.」
The resolution to issue employee stock acquisition rights specifies potential future share issuance equivalent to 3.5% of total issued shares. - FY2023First statedAnnual report
「As of the end of the fiscal year, the number of potential shares from stock acquisition rights was 137,520, equivalent to 8.8% of total issued shares as of that date. If these stock acquisition rights are exercised, the value per share could be diluted.」
Provides the number of potential shares and their percentage of total issued shares.