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Occurring Fact206APRISM BioLab Co.,LTDPharmaceuticals

Notice Regarding the Recording of Extraordinary Loss

The carrying amount of newly installed equipment was reduced to its recoverable amount, and an impairment loss of ¥24.290 million was recognized as an extraordinary loss. The cumulative impairment loss for the interim period was ¥41.804 million.

Worth reading
35Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
24290
¥ thousand
Wording
Definitive
How definitive the wording is.

Recognition of extraordinary loss (impairment loss)

Subject Entity

株式会社PRISM Bio Lab (the Company)

Target Locations / Products

Equipment newly installed during the second quarter accounting period of the fiscal year ending September 2026 (specific name: Not disclosed)

This disclosure05/14/2026
Cause

This resulted from capital investment to expand the research and development functions and was attributable to proactive upfront investment necessary to expand the in-house development and joint development businesses.

Amount of Impact on Business Performance

¥24.290 million (extraordinary loss and impairment loss). The cumulative amount for the interim period was ¥41.804 million (extraordinary loss and impairment loss).

Accounting period in which recognized

The second quarter accounting period of the fiscal year ending September 2026 (1 January 2026 to 31 March 2026). The cumulative interim period was 1 October 2025 to 31 March 2026.

Event that occurred
ItemDetails
Event nameRecognition of extraordinary loss (impairment loss)
Subject Entity株式会社PRISM Bio Lab (the Company)
Target Locations / ProductsEquipment newly installed during the second quarter accounting period of the fiscal year ending September 2026 (specific name: Not disclosed)
CauseThis resulted from capital investment to expand the research and development functions and was attributable to proactive upfront investment necessary to expand the in-house development and joint development businesses.
Amount of Impact on Business Performance¥24.290 million (extraordinary loss and impairment loss). The cumulative amount for the interim period was ¥41.804 million (extraordinary loss and impairment loss).
Accounting period in which recognizedThe second quarter accounting period of the fiscal year ending September 2026 (1 January 2026 to 31 March 2026). The cumulative interim period was 1 October 2025 to 31 March 2026.
Items this document does not state (19)
Date of occurrenceDate recognized / date notice receivedImpact on Earnings ForecastType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changeOutlookPlanned follow-up disclosure

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

This resulted from capital investment to expand the research and development functions and was attributable to proactive upfront investment necessary to expand the in-house development and joint development businesses.

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Notice Regarding the Recording of Extraordinary Loss | PRISM BioLab Co.,LTD (206A) timely disclosure | Komori