Square Enix 2012 Annual Report Download - page 59

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[Related Party Transactions]
■ Year ended March 31, 2012
Not applicable
■ Year ended March 31, 2011
Not applicable
Per Share Information Yen
Fiscal year ended March 31, 2012 Fiscal year ended March 31, 2011
Net assets per share ¥1,177.87 ¥1,160.66
Net income (loss) per share 52.66 (104.66)
Diluted net income per share 52.55
Note that earnings per share after adjustment for
residual securities has been omitted because,
despite the existence of residual securities, the
Company posted a net loss.
(Change in accounting policy)
From the fiscal year ended March 31, 2012, the Company applies
“Accounting Standard for Earnings Per Share” (ASBJ Statement No. 2,
June 30, 2010) and “Guidance on Accounting Standard for Earnings
Per Share” (ASBJ Guidance No. 4, issued June 30, 2010).
Consequently, the Company has changed the method by which it
calculates diluted net income per share. For stock options that vest
after a certain period of service, the fair value of service to be provided
to the Company in the future is included in the proceeds that the
Company assumes it will receive through the exercise of rights.
This change has no impact.
Note: The basis for calculating net income per share and diluted net income per share is provided below:
Millions of yen
Fiscal year ended March 31, 2012 Fiscal year ended March 31, 2011
Net income per share:
Net income (loss) ¥ 6,060 ¥(12,043)
Income (loss) not available to common shareholders ——
Income (loss) available to common shareholders 6,060 (12,043)
Average number of shares of common stock
outstanding during the fiscal year (thousands of shares)
115,070 115,072
Adjustments to net income used to calculate diluted
net income per share:
Adjustments to net income ——
Increase in the number of shares of common stock
(thousands of shares) 240 —
(number of shares reserved for the purpose of new
share issuances for exercise of share subscription rights)
(240) (—)
Summary of residual securities that do not dilute the
Company’s earnings per share
Fourth issuance of stock acquisition rights pursuant to a
resolution by the Board of Directors on November 19,
2007; fifth series of stock acquisition rights pursuant to a
resolution by the Board of Directors on November 19,
2007; issuance of January 2010 stock acquisition rights
pursuant to a resolution by the Board of Directors on
December 25, 2009; issuance of euro yen zero-coupon
convertible bonds due 2015, pursuant to a resolution by
the Board of Directors on January 18, 2010; issuance of
stock acquisition rights in August 2010 pursuant to a reso-
lution by the Board of Directors on July 29, 2010; issuance
of stock acquisition rights in January 2011 pursuant to a
resolution by the Board of Directors on December 24,
2010; issuance of stock acquisition rights in August 2011
pursuant to a resolution by the Board of Directors on
August 5, 2011.
Fourth issuance of stock acquisition rights pursuant to
a resolution by the Board of Directors on November 19,
2007; fifth issuance of stock acquisition rights pursu-
ant to a resolution by the Board of Directors on
November 19, 2007; issuance of January 2010 stock
acquisition rights pursuant to a resolution by the Board
of Directors on December 25, 2009; issuance of euro
yen zero-coupon convertible bonds due 2015, pursuant
to a resolution of the Board of Directors on January 18,
2010; issuance of August 2010 stock acquisition rights
pursuant to a resolution by the Board of Directors on
July 29, 2010; issuance of January 2011 stock acqui-
sition rights pursuant to a resolution by the Board of
Directors on December 24, 2010.