Recognition of an extraordinary gain from debt forgiveness
株式会社ＡＤＲ１２０Ｓ (the filing company), 株式会社HGキャピタル (the major shareholder providing financial support)
Financial claims held by 株式会社HGキャピタル against the Company
The Company has been bearing initial research and development expenses and is in the transition period to domestically produced products, while full-scale sales of those products have been pushed back to the next fiscal year. As a result, results for the current fiscal year are expected to fall significantly short of the initial plan.
¥400 million (gain on debt forgiveness expected to be recognized as an extraordinary gain)
Fourth quarter of the fiscal year ended March 2026
This has been incorporated into the full-year consolidated earnings forecast revisions for the fiscal year ending March 2026 announced today.
In the next fiscal year, the Company will focus on launching the business and accelerate full-scale sales of domestically produced products. Over the medium to long term, it aims to evolve into a company integrating regenerative medicine equipment, data and clinical applications, thereby enhancing corporate value over the medium to long term.
| Item | Details |
|---|---|
| Event name | Recognition of an extraordinary gain from debt forgiveness |
| Date of occurrence | 24 March 2026 (the date on which acceptance of the financial support was decided; the offer of financial support was dated 27 March 2026) |
| Date recognized / date notice received | 24 March 2026 (the date on which the Company received the offer of financial support from 株式会社HGキャピタル) |
| Subject Entity | 株式会社ＡＤＲ１２０Ｓ (the filing company), 株式会社HGキャピタル (the major shareholder providing financial support) |
| Target Locations / Products | Financial claims held by 株式会社HGキャピタル against the Company |
| Cause | The Company has been bearing initial research and development expenses and is in the transition period to domestically produced products, while full-scale sales of those products have been pushed back to the next fiscal year. As a result, results for the current fiscal year are expected to fall significantly short of the initial plan. |
| Amount of Impact on Business Performance | ¥400 million (gain on debt forgiveness expected to be recognized as an extraordinary gain) |
| Accounting period in which recognized | Fourth quarter of the fiscal year ended March 2026 |
| Impact on Earnings Forecast | This has been incorporated into the full-year consolidated earnings forecast revisions for the fiscal year ending March 2026 announced today. |
| Outlook | In the next fiscal year, the Company will focus on launching the business and accelerate full-scale sales of domestically produced products. Over the medium to long term, it aims to evolve into a company integrating regenerative medicine equipment, data and clinical applications, thereby enhancing corporate value over the medium to long term. |
Items this document does not state (15)
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.The Company states that its results for the current fiscal year are expected to fall significantly short of the initial plan because it has been bearing initial research and development expenses and is in the transition period to domestically produced products, while full-scale sales of those products have been pushed back to the next fiscal year.