Research and development investment and loss recognition before revenue is recorded
First written in FY2024-Q3. . Latest entry: 2026-10-15.
0 other companies' latest entry also says "Other".
- FY2026-H1Narrower interim lossAnnual report
「As a result, there was no business revenue during the interim accounting period, nor during the same interim period of the previous year. Business expenses consisted of ¥510 million in R&D expenses, down 36.2% year on year, and ¥152 million in other selling, general and administrative expenses, down 22.5%. As a result, the operating loss was ¥662 million, compared with a loss of ¥996 million in the same interim period of the previous year; the ordinary loss was ¥632 million, compared with a loss of ¥975 million; and the interim net loss was ¥633 million, compared with a loss of ¥976 million.」
Although the absence of business revenue continued, the operating loss narrowed from ¥996 million in the same period of the previous year to ¥662 million, and the interim net loss narrowed from ¥976 million to ¥633 million, due to lower R&D and other expenses. - FY2025Full-year losses recordedAnnual report
「As a result, there was no business revenue during the fiscal year, nor during the previous fiscal year. Business expenses consisted of ¥1,425 million in R&D expenses, down 5.0% from the previous fiscal year, and ¥364 million in selling, general and administrative expenses, up 20.8%. As a result, the operating loss was ¥1,789 million, compared with an operating loss of ¥1,801 million in the previous fiscal year; the ordinary loss was ¥1,769 million, compared with an ordinary loss of ¥1,824 million; and the net loss for the year was ¥1,785 million, compared with a net loss of ¥1,827 million.」
The absence of business revenue continued, and the recognition of R&D and other expenses resulted in an operating loss of ¥1,789 million and a net loss for the year of ¥1,785 million. Losses narrowed slightly from the previous fiscal year. - FY2025-H1Interim losses recordedAnnual report
「As a result, there was no business revenue during the interim accounting period, nor during the same interim period of the previous year. Business expenses consisted of ¥799 million in R&D expenses, up 19.2% year on year, and ¥196 million in other selling, general and administrative expenses, up 41.9% year on year. As a result, the operating loss was ¥996 million, compared with a loss of ¥809 million in the same interim period of the previous year; the ordinary loss was ¥975 million, compared with a loss of ¥801 million; and the interim net loss was ¥976 million, compared with a loss of ¥802 million.」
R&D and other expenses were recorded despite the absence of revenue, resulting in an interim operating loss of ¥996 million and an interim net loss of ¥976 million. Losses also increased from the same interim period of the previous year. - FY2024Full-year losses recordedAnnual report
「There was no business revenue during the fiscal year. Business expenses consisted of ¥1,499 million in R&D expenses and ¥301 million in selling, general and administrative expenses. As a result, the operating loss was ¥1,801 million, the ordinary loss was ¥1,824 million and the net loss for the year was ¥1,827 million.」
The disclosure was updated from cumulative quarterly losses to full-year results showing no revenue, an operating loss of ¥1,801 million and a net loss of ¥1,827 million. - FY2024-Q3First statedAnnual report
「As a result, there was no business revenue during the cumulative third-quarter period. Business expenses consisted of ¥984 million in R&D expenses and ¥196 million in other selling, general and administrative expenses. As a result, the operating loss was ¥1,180 million, the ordinary loss was ¥1,175 million and the net loss for the quarter was ¥1,177 million.」
No business revenue was generated during the cumulative quarter, while an operating loss, ordinary loss and net loss were recorded due to the recognition of R&D and other expenses.