Wacom 2013 Annual Report Download - page 22

Notes to Consolidated Financial Statements
22. Subsequent events:
The Board of Directors of the Company, at the meet-
ing of the Board of Directors held on April 30, 2013,
resolved to adopt a stock split and the unit share
system, effective as of June 1, 2013.
(1) Purpose
The adoption of the stock split and the unit share
system is in accordance with the Action Plan for the
Consolidating of Trading Units announced by Japa-
nese Stock Exchanges on November 27, 2007 for the
purpose of changing investment unit of the
Company’ s share to 100, improving its liquidity and
expanding its investor base. As a result, the
Company’ s common shares will be split at a ratio of
400 to one, the number of shares constituting one unit
will be 100 and the amount of investment unit will be
one-quarter of the current amount.
(2) Method of stock split
Common shares will be split at a ratio of 400 to
one.
(3) Increase in the number of shares resulting from the
stock split
168,623,784 shares
(4) Adoption of unit share system
The number of shares constituting one unit will be
100.
(5) Schedule
Effective date: June 1, 2013 (Saturday).
42
41
Samsung Electronics Group includes Samsung Elec-
tronics Co. Ltd., Samsung Electronics Japan Co. Ltd.,
and Samsung Japan Corporation.
Information regarding the impairment loss of noncur-
rent assets by reportable segment -
There were no applicable transactions under this cat-
egory for the year ended March 31, 2012, and the year
ended March 31, 2013.
Information regarding amortization and unamortized
balance of goodwill by reportable segment -
Unamortized balance of goodwill by segment as of
March 31, 2012 and 2013 are as follows:
Note: Information regarding amortization of goodwill
is omitted as the similar information is presented in
Segment information section.
Information regarding gain on negative goodwill by
reportable segment –
There were no applicable transactions under this cat-
egory for the year ended March 31, 2012 and year
ended March 31, 2013.
20. Related party transactions:
There were no applicable transactions under this cat-
egory for the year ended March 31, 2012 and year
ended March 31, 2013.
21. Earnings per share information:
The details of earnings per share information are as
follows.
The Company conducted a stock split at a ratio of
400 to one based on the resolution of the Board of
Directors held on April 30, 2013, resolved to adopt the
stock split and the unit share system, effective as of
June 1, 2013. Net assets per share, net income per
share and diluted net income per share have been
calculated assuming that the stock split was con-
ducted at the beginning of the year ended March 31,
2012,
Note: The basis for calculating net assets per share is
as follows.
Note: The basis for calculating basic and diluted net
income per share is as follows.
Thousands of yen
As of March 31, 2012
Unamortized
balance of
goodwill ¥ - ¥46,905 ¥ - ¥ - ¥46,905
Brand
Component Others
Elimination/
Corporate
Total
Thousands of yen
As of March 31, 2013
Unamortized
balance of
goodwill
¥ - ¥25,257 ¥ - ¥ - ¥25,257
Brand
Component Others
Elimination/
Corporate
Total
Thousands of dollars
As of March 31, 2013
Unamortized
balance of
goodwill
$ - $269 $ - $ - $269
Brand
Component Others
Elimination/
Corporate
Total
Yen U.S. dollars
Net assets per share
Net income per share
Diluted net income per share
¥118.38
13.66
13.65
¥173.15
29.81
29.69
$1.84
0.32
0.32
2012 2013 2013
March 31 March 31
Thousands of yen Thousands of
U.S. dollars
Total net assets
Amount deducted from
total net assets
(subscription rights to shares)
Net assets available to
common shareholders
The number of common
shares at the end of each
fiscal year that was used to
calculate net assets per
share (shares)
¥18,917,895
90,595
18,827,300
159,046,400
¥29,211,533
95,719
29,115,814
168,153,600
$310,596
1,018
309,578
-
2012 2013 2013
March 31 March 31
Thousands of yen Thousands of
U.S. dollars
Basic net income per
share information
Net income
Net income not available to
common shareholders
Net income available to
common shareholders
Weighted-average number of
shares outstanding (shares)
Diluted net income and
share information
Amount of net income
adjustment
Increase in the number of
common shares outstanding
during each fiscal year that
would result in exercising
options to issue new
shares (shares)
Summary and number of
shares not included in
calculating diluted earnings
per share due to no effect of
dilution
¥2,181,341
-
2,181,341
159,689,221
-
153,333
2,715
(The 6th subscription
rights to shares)
¥4,770,485
-
4,770,485
160,042,850
-
640,229
2,920
(The 8th subscription
rights to shares)
$50,723
-
50,723
-
-
-
-
2012 2013 2013
March 31 March 31