Dilution of equity value resulting from the exercise of stock acquisition rights
First written in FY2022. 3 of 5 entries say "Mitigated", first in FY2023. 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 date of filing this document, the number of potential shares attributable to stock acquisition rights was 260,740, representing 2.06% of the total number of issued shares of 12,663,211.」
The potential share ratio declined from 3.31% in the previous fiscal year to 2.06%. - FY2024MitigatedAnnual report
「As of the date of filing this document, the number of potential shares attributable to stock acquisition rights was 413,215, representing 3.31% of the total number of issued shares of 12,482,280.」
The potential share ratio declined from 8.28% in the previous fiscal year to 3.31%. The number of potential shares also declined from 992,400 to 413,215. - FY2024-Q1ReframedAnnual report
「The company cancelled the unallocated Third Series of Stock Acquisition Rights (trust-type stock options) that had not been granted to officers, employees or others. If all of these stock acquisition rights are exercised, the total number of common shares of the company will increase by an amount equivalent to 1.00% of the total number of issued shares.」
The scheme was changed to cancel 141,897 unallocated shares underlying the trust-type stock options while issuing new paid stock options for a maximum of 120,000 shares, equivalent to 1.00% of the total number of issued shares. The exercise of the new rights is subject to performance targets. - FY2023MitigatedAnnual report
「As of the date of filing this document, the number of potential shares attributable to stock acquisition rights was 992,400, representing 8.28% of the total number of issued shares of 11,977,392.」
The absolute number of potential shares has increased, but their ratio to the total number of issued shares has declined from 12.6% to 8.28%. - FY2022First statedAnnual report
「As of the date of filing this document, the number of potential shares attributable to stock acquisition rights was 484,423, representing 12.6% of the total number of issued shares of 3,838,927.」
Discloses the specific number of potential shares and their ratio to the total number of issued shares.