Risk of Dilution of Per-Share Value Through Exercise of Stock Acquisition Rights
First written in FY2018. 4 of 10 entries say "Mitigated", first in FY2021-Q1. Latest entry: FY2023-Q1.
The whole theme swung hardest in 2017: 37 of 68 companies on the "Worse" side.
- FY2023-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It concludes that there have been no material changes in the risk of dilution of share value through the exercise of stock acquisition rights. - FY2021MitigatedAnnual report
「No diluted net income per share for the fiscal year is presented because there were no potential shares with a dilutive effect during the current consolidated fiscal year.」
The remaining 231,600 stock option shares expired, leaving no potential shares with a dilutive effect at the end of the fiscal year. - FY2021-Q3MitigatedAnnual report
「No diluted quarterly net income per share is presented for the cumulative third quarter of the current consolidated fiscal year because there were no potential shares with a dilutive effect.」
There were no potential shares with a dilutive effect during the cumulative third quarter, and diluted earnings per share was not presented. - FY2021-Q2MitigatedAnnual report
「No diluted quarterly net income per share is presented for the cumulative second quarter of the current fiscal year because there were no potential shares with a dilutive effect.」
There were no potential shares with a dilutive effect during the cumulative second quarter, and diluted earnings per share was not presented. - FY2021-Q1MitigatedAnnual report
「No diluted quarterly net income per share is presented for the first quarter of the current consolidated fiscal year because there were no potential shares with a dilutive effect.」
At the end of the first quarter, there were no potential shares with a dilutive effect, and diluted earnings per share was not presented. The quarterly income statement also included a gain of ¥8 million from the reversal of stock acquisition rights. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It concludes that there have been no material changes in the risk of dilution of share value through the exercise of stock acquisition rights. - FY2020-Q1MaterialisedAnnual report
「The increase resulted from the exercise of share acquisition rights.」
The total number of shares issued increased by 12,000 shares during the quarter through the exercise of stock acquisition rights, and events associated with dilution have continued to occur. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It concludes that there have been no material changes in the risk of dilution of share value through the exercise of stock acquisition rights. - FY2019-Q2MaterialisedAnnual report
「The increase resulted from the exercise of share acquisition rights.」
The total number of shares issued increased by 21,600 shares from October to December 2018 through the exercise of stock acquisition rights, an event associated with the potential dilution of share value that has actually occurred. - FY2018First statedAnnual report
「If stock acquisition rights currently granted, as well as those granted in the future, are exercised, the value of existing shareholders' shares may be diluted.」
The Company explicitly identifies the potential dilution of existing shareholders' equity value through the grant and exercise of stock options as a risk.