Recognition of Non-operating Income, Non-operating Expenses and Extraordinary Loss
Nano Holdings,Inc. and its consolidated subsidiary PrimRNA AU Pty Ltd
Shonan Research Institute, 1st Unsecured Bonds (limited to qualified institutional investors), 6th Unsecured Convertible Bonds with Stock Acquisition Rights, and foreign-currency-denominated deposits
Foreign exchange gains resulted from fluctuations in foreign exchange rates and the revaluation of foreign-currency-denominated deposits; subsidy income consisted of subsidies related to research and development and other activities; miscellaneous income consisted of refunds received under Australia's research and development tax incentive; interest expense and bond issuance costs related to the 1st Unsecured Bonds; the impairment loss resulted from the impairment of building fixtures and machinery and equipment at the Shonan Research Institute; and the loss on redemption of convertible bonds resulted from the early redemption of the 6th Unsecured Convertible Bonds with Stock Acquisition Rights.
Non-operating income: foreign exchange gains of ¥29 million, subsidy income of ¥76 million and miscellaneous income of ¥7 million. Non-operating expenses: interest expense of ¥23 million and bond issuance costs of ¥25 million. Extraordinary losses: impairment loss of ¥19 million and loss on redemption of convertible bonds of ¥54 million.
Fiscal year ending March 2026 (1 April 2025 to 31 March 2026)
For details of the impact on results from the recognition of the above non-operating income, non-operating expenses and extraordinary losses, please refer to the "Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)" released today.
Refer to the "Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)" released today.
| Item | Details |
|---|---|
| Event name | Recognition of Non-operating Income, Non-operating Expenses and Extraordinary Loss |
| Subject Entity | Nano Holdings,Inc. and its consolidated subsidiary PrimRNA AU Pty Ltd |
| Target Locations / Products | Shonan Research Institute, 1st Unsecured Bonds (limited to qualified institutional investors), 6th Unsecured Convertible Bonds with Stock Acquisition Rights, and foreign-currency-denominated deposits |
| Cause | Foreign exchange gains resulted from fluctuations in foreign exchange rates and the revaluation of foreign-currency-denominated deposits; subsidy income consisted of subsidies related to research and development and other activities; miscellaneous income consisted of refunds received under Australia's research and development tax incentive; interest expense and bond issuance costs related to the 1st Unsecured Bonds; the impairment loss resulted from the impairment of building fixtures and machinery and equipment at the Shonan Research Institute; and the loss on redemption of convertible bonds resulted from the early redemption of the 6th Unsecured Convertible Bonds with Stock Acquisition Rights. |
| Amount of Impact on Business Performance | Non-operating income: foreign exchange gains of ¥29 million, subsidy income of ¥76 million and miscellaneous income of ¥7 million. Non-operating expenses: interest expense of ¥23 million and bond issuance costs of ¥25 million. Extraordinary losses: impairment loss of ¥19 million and loss on redemption of convertible bonds of ¥54 million. |
| Accounting period in which recognized | Fiscal year ending March 2026 (1 April 2025 to 31 March 2026) |
| Impact on Earnings Forecast | For details of the impact on results from the recognition of the above non-operating income, non-operating expenses and extraordinary losses, please refer to the "Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)" released today. |
| Outlook | Refer to the "Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)" released 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.Foreign exchange gains resulted from fluctuations in foreign exchange rates and the revaluation of foreign-currency-denominated deposits. Subsidy income consisted of subsidies related to research and development and other activities, while miscellaneous income consisted of refunds under Australia's research and development tax incentive received by a consolidated subsidiary. Interest expense and bond issuance costs related to the 1st Unsecured Bonds. The impairment loss resulted from the impairment of building fixtures and machinery and equipment at the Shonan Research Institute. The loss on redemption of convertible bonds resulted from the early redemption of the 6th Unsecured Convertible Bonds with Stock Acquisition Rights.