Share-Value Dilution from the Exercise of Stock Acquisition Rights
First written in FY2022. 3 of 6 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2017: 37 of 68 companies on the "Worse" side.
- FY2025MitigatedAnnual report
「As of the date of filing this document, the number of potential shares from stock options was 20,000, representing approximately 0.3% of the 7,430,000 issued shares.」
Potential shares declined from 80,000 to 20,000 and the potential-share ratio from approximately 1.1% to approximately 0.3%. The company exercised 60,000 stock acquisition rights in 2025. - FY2024RestatedAnnual report
「As of the date of filing this document, the number of potential shares from stock options was 80,000, representing approximately 1.1% of the 7,370,000 issued shares.」
The company continues to disclose 80,000 potential shares and a potential-share ratio of approximately 1.1%. - FY2023MitigatedAnnual report
「As of the date of filing this document, the number of potential shares from stock options was 80,000, representing approximately 1.1% of the 7,370,000 issued shares.」
Potential shares and the potential-share ratio declined to 80,000 and approximately 1.1%, respectively, from 350,000 and approximately 4.9% in the fiscal year ended December 2022. - FY2023-Q3RestatedAnnual report
「(2) Diluted quarterly net income per share ¥15.20 (Basis for calculation) Increase in common shares 330,691 (of which, stock acquisition rights) 330,691」
The company continues to disclose diluted earnings per share reflecting potential shares from stock acquisition rights. The calculated increase in common shares was 330,691, with no material change requiring disclosure. - FY2023-Q1RestatedAnnual report
「Diluted quarterly net income per share was ¥10.74, and the increase in common shares used in the calculation was 338,512 shares, all of which were attributable to stock acquisition rights.」
The company discloses diluted quarterly earnings per share reflecting potential shares from stock acquisition rights. The calculated increase in common shares was 338,512, with no material change from the previous fiscal year-end. - FY2022First statedAnnual report
「As of the date of filing this document, the number of potential shares from stock options was 350,000, representing approximately 4.9% of the 7,100,000 issued shares.」
The company discloses 350,000 potential shares from stock options, representing approximately 4.9% of issued shares, and the potential for dilution upon exercise.