Notice Regarding the Recognition of Non-Operating Income, Non-Operating Expenses, Extraordinary Gains, Extraordinary Losses and Adjustments to Income Taxes
AnGes,Inc. and consolidated subsidiary EmendoBio Inc.
Bank deposits; a US dollar-denominated loan to EmendoBio Inc.; research expenses related to research and development commissioned by a university; the Second Unsecured Corporate Bond (private placement); stock acquisition rights; right-of-use assets of EmendoBio, Inc.; and deferred tax assets
Interest received on bank deposits; revaluation of the US dollar-denominated loan due to foreign exchange movements; finalization of revenue related to research expenses; bond interest; registration and license taxes and securities agent fees associated with the exercise of stock acquisition rights; forfeiture of rights following the retirement of stock option holders; a comparison of the investment amount in fixed assets with their recoverable amount; and an assessment of the recoverability of deferred tax assets
Interest received of ¥4.536 million (non-operating income); foreign exchange gain of ¥682.515 million (non-operating income); contract service fees of ¥3.545 million (non-operating income); bond interest of ¥14.387 million (non-operating expenses); share issuance costs of ¥2.922 million (non-operating expenses); gain on reversal of stock acquisition rights of ¥5.168 million (extraordinary income); impairment loss of ¥58.147 million (extraordinary loss); and deferred income taxes of ¥4.293 million
Cumulative second-quarter period of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026)
For details, please refer to the Consolidated Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 under Japanese GAAP, disclosed today.
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recognition of Non-Operating Income, Non-Operating Expenses, Extraordinary Gains, Extraordinary Losses and Adjustments to Income Taxes |
| Date of occurrence | 1 January 2026 to 30 June 2026 (accounting period; individual recognition dates: Not disclosed) |
| Subject Entity | AnGes,Inc. and consolidated subsidiary EmendoBio Inc. |
| Target Locations / Products | Bank deposits; a US dollar-denominated loan to EmendoBio Inc.; research expenses related to research and development commissioned by a university; the Second Unsecured Corporate Bond (private placement); stock acquisition rights; right-of-use assets of EmendoBio, Inc.; and deferred tax assets |
| Cause | Interest received on bank deposits; revaluation of the US dollar-denominated loan due to foreign exchange movements; finalization of revenue related to research expenses; bond interest; registration and license taxes and securities agent fees associated with the exercise of stock acquisition rights; forfeiture of rights following the retirement of stock option holders; a comparison of the investment amount in fixed assets with their recoverable amount; and an assessment of the recoverability of deferred tax assets |
| Amount of Impact on Business Performance | Interest received of ¥4.536 million (non-operating income); foreign exchange gain of ¥682.515 million (non-operating income); contract service fees of ¥3.545 million (non-operating income); bond interest of ¥14.387 million (non-operating expenses); share issuance costs of ¥2.922 million (non-operating expenses); gain on reversal of stock acquisition rights of ¥5.168 million (extraordinary income); impairment loss of ¥58.147 million (extraordinary loss); and deferred income taxes of ¥4.293 million |
| Accounting period in which recognized | Cumulative second-quarter period of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026) |
| Outlook | For details, please refer to the Consolidated Financial Results for the Second Quarter of the Fiscal Year Ending December 2026 under Japanese GAAP, disclosed today. |
Items this document does not state (17)
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 amounts were recorded due to interest received on bank deposits; the revaluation, following foreign exchange movements, of a US dollar-denominated loan to consolidated subsidiary EmendoBio Inc.; the finalization of revenue from research expenses related to research and development commissioned by a university; interest on the Second Unsecured Corporate Bond; registration and license taxes and securities agent fees associated with the exercise of stock acquisition rights; the forfeiture of rights following the retirement of stock option holders; an assessment of the recoverable amount of fixed assets held by a subsidiary; and an assessment of the recoverability of deferred tax assets.