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share-split
株式分割
However, if a share-split (includes gratis allotment of ordinary shares of the Company, the same shall apply below regarding the descriptions of share-split) or consolidation of shares is conducted for ordinary shares of the Company on or after the date of the resolution, the Number of Granted Shares - 1 - shall be adjusted by applying the following formula, with fractions of less than one share rounded down to the nearest one share.
以下、株式分割の記載につき同じ）又は株式併合を行う　場合には、次の算式により付与株式数の調整を行い、調整の結果生じる　1　株未満の端数は、これを　切り捨てる。
However, if the Company conducts a share-split or a reverse share-split for its common stocks after the Allotment Date, the Exercise Price shall be adjusted in accordance with the following formula, and fractions of less than one yen resulting from the adjustment shall be rounded up to the nearest one yen.
なお、割当日後、当社が当社普通株式につき、株式分割または株式併合を行う　場合には、行使価額を次の算式により調整し、調整の結果生じる1円未満の端　数は、これを切り上げるものとする。
However, if a share-split is carried out subject to the approval of the Company's general meeting of shareholders to the proposition of raising capital or reserves by reducing retained earnings, and if the base date of the share-split is determined to be a date prior to the date when the relevant general meeting of shareholders is closed, the Exercise Price after adjustment shall be retroactively applicable on the date following the relevant base date after the date following the closing date of the relevant general meeting of shareholders.
ただし、　剰余金の額を減少して資本金又は準備金を増加する議案が当社株主総会において承認さ　れることを条件として株式分割が行われる場合で、当該株主総会の終結の日以前の日を株式　分割のための基準日とする場合は、調整後行使価額は、当該株主総会の終結の日の翌日以　降、当該基準日の翌日に遡及してこれを適用する。
Date when the Exercise Price after adjustment is applied (i) In the cases when adjustments are carried out in accordance with (1) (i) above, the Exercise Price after adjustment shall be applicable from the date following the base date of a share-spilt in the case of a share-split, and from the effective date in the case of a reverse share-split.
（2）　調整後行使価額を適用する日は、次に定めるところによる。　（i）上記（1　）　（　i）に従い調整を行う場合の調整後行使価額は、株式分割の場合は、当該株式分　割の基準日の翌日以降、株式併合の場合は、その効力発生日以降、これを適用する。
In the cases of the above share-split, the number of the Company's common stock issued for the Stock Acquisition Rights Holders who exercised their stock acquisition rights between the date following the base date of the share-split and the date when the relevant general meeting of shareholders is closed (the number of such shares distributed as a result of the exercise of stock acquisition rights shall hereinafter be referred to as the "Number of Shares Exercised Before a Share-Split"), shall be adjusted in accordance with the following formula.
なお、上記ただし書に定める場合において、株式分割のための基準日の翌日から当該株主　総会の終結の日までに新株予約権を行使した（かかる新株予約権を行使することにより交付　を受けることができる株式の数を、以下　、　分割前行使株式数という。
In the event that the Company changes the number of its ordinary shares in a trading unit (excludes where a share-split or reverse share-split is involved; the same applies to descriptions of the number of shares in a trading unit below) on or after the Resolution Date, the Company may make a reasonable adjustment to the Number of Granted Shares proportional to the relevant change in the number of shares in a trading unit with respect to the Stock Acquisition Rights resolved for issuance by the Board of Directors on or after the effective date of the relevant change in the number of shares in a trading unit...
以下、単元株式数変更の記載につ　き同じ）を行う場合には、当社は、当該単元株式数変更の効力発生日以降にその発行のための取締役会の決議が行われ　る新株予約権について、当該単元株式数変更の比率に応じて付与株式数を合理的に調整することができる。
However, if a share-split (including a gratis allotment of common stocks of the Company; the same shall apply below regarding the descriptions of the share-split) or a reverse share-split is conducted for common stocks of the Company after the date of resolution at the above general meeting of shareholders (the "Resolution Date"), the Number of Granted Shares shall be adjusted by applying the following formula, with fractions of less than one share rounded down to the nearest one share: Number of Granted Shares Number of Granted Shares Ratio of share-split/ = × after adjustment before adjustment reverse share-split In addition to the above case, if an adjustment of the Number of Granted Shares is considered to be necessary for unavoidable reasons, the Company shall carry out the adjustment deemed reasonable.
調整後対象株式数＝調整前対象株式数×株式分割・株式併合の比率　また、上記のほか、決議日後、対象株式数の調整を必要とするやむを得ない　事由が生じたときは、合理的な範囲で対象株式数を調整する。　-　32　-　2新株予約権の行使に際して出資される財産の価額　各新株予約権の行使に際して出資される財産の価額は、新株予約権を行使す　ることにより交付を受けることができる株式1株当たりの払込金額を1円と　し、これに対象株式数を乗じた金額とする。　3新株予約権を行使することができる期間　新株予約権を割り当てる日の翌日から20年以内とする。
However, if it is appropriate to adjust the Number of Granted Shares for common stocks of the Company by a share-split (including a gratis allotment of common stocks of the Company) or a reverse share-split, etc., the Company shall make an adjustment it deems necessary.
）又は株式合併等を行うことにより、対象株式数の調整をするこ　とが適切な場合は、当社は必要と認める調整を行うものとする。
(70.8% equity owned) its investor base, the Company adopted a share-split Stock Listing Tokyo Stock Exchange Mothers (securities code number: 4974) and share-trading-unit system, summarized below.
上場取引所　東京証券取引所マザーズ（証券コード：4974）　以下にその概要を記載いたします。
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