{"id":106149,"date":"2026-08-21T16:11:54","date_gmt":"2026-08-21T07:11:54","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3010-20260821-01_wp_capital_policy\/"},"modified":"2026-08-21T16:11:54","modified_gmt":"2026-08-21T07:11:54","slug":"3010-20260821-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3010\/ir\/3010-20260821-01_wp_capital_policy\/","title":{"rendered":"Notice on the Payment Completion for New Share Issuance with Transfer Restriction"},"content":{"rendered":"<p>Payment completion for new share issuance under share-based compensation. Total issued shares: 160,000 ordinary shares, issue price: 197 yen per share, total amount: 31,520,000 yen. Allottee: eight company directors (excluding those on the Audit &#038; Supervisory Committee).<\/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":"3010","jir_company_name":"Polaris Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-21","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3010-20260821-01.pdf","jir_short_summary":"Payment completion for new share issuance under share-based compensation. Total issued shares: 160,000 ordinary shares, issue price: 197 yen per share, total amount: 31,520,000 yen. Allottee: eight company directors (excluding those on the Audit & Supervisory Committee).","jir_summary":"### Key points of the news\nPayment for the new share issuance under share-based compensation has been completed. Target: eight directors, total 160,000 shares, issue price 197 yen per share, total 31,520,000 yen.\n\n### Implications and background\nWith payment completion, part of the share-based compensation system has been implemented, which could be a source of dilution for the company, but the impact on shareholder value depends on the purpose and composition of the issuance. The fact that allottees are limited to executives suggests a potential strengthening of management ownership.","jir_financial_highlights":"Total issue amount: 31,520,000\u5186 (\u4e0d\u660e)\nTotal number of issued shares: 160,000 shares (\u4e0d\u660e)\nIssue price: 197 yen per share (\u4e0d\u660e)","jir_category":"","jir_hashtags":"#PolarisHoldings, #TreasuryStockCompensation, #ShareIssuance, #StockCompensation","jir_key_figures":"Total issued shares: 160,000 shares\nIssue price: 197 yen\/share\nTotal issue amount: 31,520,000 yen","jir_meta_title":"\u3010Polaris Holdings\u3011Payment Completion for New Share Issuance under Share-based Compensation | 160,000 Shares Issued","jir_meta_description":"Polaris Holdings has completed the payment for a new share issuance under share-based compensation. Number of issued shares: 160,000, issue price: 197 yen, total amount: 31,520,000 yen. Allottee: eight directors.","jir_og_title":"\u3010Polaris Holdings\u3011Payment Completion for Share-based Compensation Issuance","jir_og_description":"Payment completion for new share issuance announced. 160,000 shares issued at 197 yen per share, total 31,520,000 yen. Allottee: eight directors.","jir_og_image_url":"\/assets\/og\/company-capital_policy.jpg","jir_chart_data_collection":"[]","ir_related_company":17516,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-106149","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice on the Payment Completion for New Share Issuance with Transfer Restriction - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3010\/ir\/3010-20260821-01_wp_capital_policy\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3010\/ir\/3010-20260821-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3010\/ir\/3010-20260821-01_wp_capital_policy\/\",\"name\":\"Notice on the Payment Completion for New Share Issuance with Transfer Restriction - 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