Recognition of non-operating expenses and other items
OncoTherapy Science,Inc. (the Company). In the non-consolidated financial statements, the amounts relate to loans and other receivables concerning the Company's consolidated subsidiary.
Issuance of new shares and issuance of shares through the exercise of stock acquisition rights, exchange rate fluctuations, failure to satisfy the exercise conditions, and the financial condition of the Company's consolidated subsidiary
Consolidated: ¥31 million in share issuance costs recognized as non-operating expenses. Non-consolidated: ¥12 million in interest income, ¥14 million in service fees, ¥0 million in other items, ¥31 million in share issuance costs, ¥2 million in foreign exchange losses, ¥0 million in gain on reversal of stock acquisition rights, and ¥134 million in provision for allowance for doubtful accounts (extraordinary loss). Interest income, service fees and provision for allowance for doubtful accounts are eliminated on consolidation and therefore have no consolidated impact.
The fiscal year ending March 2026, for the consolidated financial statements and the non-consolidated financial statements
¥134 million (provision for allowance for doubtful accounts relating to loans and other receivables concerning the Company's consolidated subsidiary)
Related procedures
Not disclosed (the document states that certain stock acquisition rights expired pursuant to Article 287 of the Companies Act, but contains no information on litigation or administrative proceedings)
| Item | Details |
|---|---|
| Event name | Recognition of non-operating expenses and other items |
| Date of occurrence | Not disclosed (recognized in the consolidated and non-consolidated financial statements for the fiscal year ending March 2026) |
| Subject Entity | OncoTherapy Science,Inc. (the Company). In the non-consolidated financial statements, the amounts relate to loans and other receivables concerning the Company's consolidated subsidiary. |
| Cause | Issuance of new shares and issuance of shares through the exercise of stock acquisition rights, exchange rate fluctuations, failure to satisfy the exercise conditions, and the financial condition of the Company's consolidated subsidiary |
| Amount of Impact on Business Performance | Consolidated: ¥31 million in share issuance costs recognized as non-operating expenses. Non-consolidated: ¥12 million in interest income, ¥14 million in service fees, ¥0 million in other items, ¥31 million in share issuance costs, ¥2 million in foreign exchange losses, ¥0 million in gain on reversal of stock acquisition rights, and ¥134 million in provision for allowance for doubtful accounts (extraordinary loss). Interest income, service fees and provision for allowance for doubtful accounts are eliminated on consolidation and therefore have no consolidated impact. |
| Accounting period in which recognized | The fiscal year ending March 2026, for the consolidated financial statements and the non-consolidated financial statements |
| Type of litigation or proceeding | Not disclosed (the document states that certain stock acquisition rights expired pursuant to Article 287 of the Companies Act, but contains no information on litigation or administrative proceedings) |
| Amount of receivables at risk of non-collection or delayed collection | ¥134 million (provision for allowance for doubtful accounts relating to loans and other receivables concerning the Company's consolidated subsidiary) |
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.Share issuance costs arose in connection with the issuance of shares through the issuance of new shares and the exercise of stock acquisition rights. Foreign exchange losses arose from the effects of exchange rate fluctuations. Gain on reversal of stock acquisition rights arose because some stock acquisition rights expired without satisfying the exercise conditions. Provision for allowance for doubtful accounts reflects the financial condition of the Company's consolidated subsidiary.