Fixing the potential share count for the 10th stock option. Abolishing the current adjustment provisions and setting a cap of 319,464,000 shares. Lock-up period of 5 years applied to shares issued upon stock option exercise. Partial transfer to a long-term executive incentive plan planned. The total number of issued shares may vary over time, but the up-front fixing of potential shares clarifies the maximum dilution.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3350","jir_company_name":"\u682a\u5f0f\u4f1a \u793e \u30e1 \u30bf \u30d7 \u30e9 \u30cd \u30c3 \u30c8","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-18","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3350-20260818-01.pdf","jir_short_summary":"Fixing the potential share count for the 10th stock option. Abolishing the current adjustment provisions and setting a cap of 319,464,000 shares. Lock-up period of 5 years applied to shares issued upon stock option exercise. Partial transfer to a long-term executive incentive plan planned. The total number of issued shares may vary over time, but the up-front fixing of potential shares clarifies the maximum dilution.","jir_summary":"### Rationale and contents of the change\nThis change abolishes the potential share-linked clause of the 10th stock option and fixes the potential share count to clarify the upper limit of dilution arising from future capital raising. After fixation, the potential share count is 319,464,000 shares, the exercise price is 10 yen, the maximum number of issuing shares is capped at 319,624,556 shares, and a lock-up is in place until 2031.\n\n### Lock-up and incentive plan\nUnder the current stock option holders will be subject to a 5-year lock-up on shares issued upon exercise. In addition, a portion will be transferred to a long-term executive incentive-vehicle, with no additional dilution expected. Transfer will be carried out with the consent of the current rights holders, and the specific vehicle form and target beneficiaries will be disclosed going forward.","jir_financial_highlights":"Exercise price: 10 yen per share (Unknown)\nPotential shares (after fixation): 319,464,000 shares (Fixed after change)\nCap on shares: 319,624,556 shares (Comparison before\/after available)\nTotal number of issued shares (as of June 30, 2026): 1,281,283,624 shares (See notes in the table above)","jir_category":"","jir_hashtags":"\u81ea\u793e\u682a\u4e88\u7d04\u6a29, \u9577\u671f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6, \u30ed\u30c3\u30af\u30a2\u30c3\u30d7, \u8cc7\u672c\u653f\u7b56","jir_key_figures":"Cap on shares after fixation: 319,464,000 shares\nLock-up period: 2026-08-18 to 2031-08-17\nExercise price: 10 yen\/share","jir_meta_title":"\u3010\u682a\u5f0f\u4f1a \u793e \u30e1 \u30bf \u30d7 \u30e9 \u30cd \u30c3 \u30c8\u3011Stock option fixation and introduction of long-term incentive | August 2026","jir_meta_description":"Fixing the potential share count for the 10th stock option and setting the cap and lock-up. Partial transfer to long-term executive incentive plan is planned. Disclosure to strengthen mid-to-long-term stability of capital policy and compensation.","jir_og_title":"Stock option fixation and long-term incentive introduction | August 2026","jir_og_description":"Fixing the potential share count to clarify the upper limit of dilution. Enhancing capital policy transparency by combining lock-up and incentive vehicle.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7876,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"stock_option","footnotes":""},"sector":[],"importance":[],"class_list":["post-105092","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n