{"id":111536,"date":"2026-09-08T15:42:50","date_gmt":"2026-09-08T06:42:50","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6232-20260908-02_wp_capital_policy\/"},"modified":"2026-09-21T21:50:43","modified_gmt":"2026-09-21T12:50:43","slug":"6232-20260908-02_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6232\/ir\/6232-20260908-02_wp_capital_policy\/","title":{"rendered":"Notice regarding Adjustment of Exercise Price of Warrants"},"content":{"rendered":"<p>Due to overseas share issuance, the exercise price of warrants will be adjusted. The application date is 2026-09-09. The exercise prices before and after adjustment are described multiple times, and the background for the decision stems from the Board of Directors meeting on August 24, 2026, and the paid-in amount for the newly issued shares decided on the 25th being below the market price.<\/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,"price_fetched_at":"","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":"6232","jir_company_name":"ACS L Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/6232-20260908-02.pdf","jir_short_summary":"Due to overseas share issuance, the exercise price of warrants will be adjusted. The application date is 2026-09-09. The exercise prices before and after adjustment are described multiple times, and the background for the decision stems from the Board of Directors meeting on August 24, 2026, and the paid-in amount for the newly issued shares decided on the 25th being below the market price.","jir_summary":"### Section Heading\nThis disclosure item notifies that the exercise price of warrants was adjusted in connection with the issuance of new shares through overseas fundraising. The Board resolution date and the applicable date, as well as the exercise prices before and after adjustment for each warrant, are listed in a tabular form, and it explains that the adjustment was made because the paid-in amount decided on August 25, 2026 fell below the market price.\n\n### Section 2 heading\nThis matter has the character of capital policy \/ equity-related disclosure, but concrete financial indicators (sales, profits, etc.) are outside the scope of this release. Going forward, ongoing monitoring is required, and investors will find it important to evaluate the exercise results of warrants and dilution effects from the applicable date onward.","jir_financial_highlights":"Applicable date: September 9, 2026 (Unknown)","jir_category":"","jir_hashtags":"#ACS L, #Warrants, #DisclosureUpdate","jir_key_figures":"Applicable date: September 9, 2026\nPre- and post-adjustment exercise prices: Multiple warrants (e.g., July 7, 2017, January 17, 2018, June 28, 2021, etc.) show adjusted amounts\nReason for adjustment: Because paid-in amounts below market price were set due to overseas fundraising for new share issuance","jir_meta_title":"\u3010ACS L\u3011Notice of Adjustment to Warrant Exercise Price | 2026-09-09","jir_meta_description":"ACS L adjusts the warrant exercise price in connection with overseas fundraising for new share issuance. Discloses applicable date, adjustment details, and background. Investors should monitor dilution and future warrant exercise trends.","jir_og_title":"\u3010ACS L\u3011Notice of Adjustment to Warrant Exercise Price","jir_og_description":"Adjustment of exercise price due to overseas fundraising for new share issuance. Specifies applicable date and adjustment details. Investors should pay attention to dilution and future exercise trends.","jir_og_image_url":"\/assets\/og\/company-capital_policy.jpg","jir_chart_data_collection":"[]","ir_related_company":57817,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-111536","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 regarding Adjustment of Exercise Price of Warrants - 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-6232\/ir\/6232-20260908-02_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-6232\/ir\/6232-20260908-02_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-6232\/ir\/6232-20260908-02_wp_capital_policy\/\",\"name\":\"Notice regarding Adjustment of Exercise Price of Warrants - 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