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Occurring Fact4584Kidswell Bio CorporationPharmaceuticals

Notice Regarding the Recognition of Non-operating Expenses and Extraordinary Income

During the six-month cumulative interim consolidated period of the fiscal year ending March 2027, the company recorded ¥45.414 million in interest expense on bank borrowings as a non-operating expense and ¥221.717 million in gains on the sale of part of its investment securities as an extraordinary gain. Expenses and gains arose simultaneously, so the direction was not one-way.

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Recognition of non-operating expenses and extraordinary gains

Subject Entity

Kidswell Bio Corporation (filing company)

Target Locations / Products

Bank borrowings and part of the investment securities held by the company

Occurrence1 April 2026 to 30 September 2026 (six-month cumulative interim consolidated period of the fiscal year ending March 2027)
This disclosure11/12/2026
Cause

Interest expense consisted of costs associated with bank borrowings and related items. Gains on the sale of investment securities were intended to strengthen the financial position and improve asset efficiency.

Amount of Impact on Business Performance

Interest expense: ¥45.414 million (non-operating expense); gains on sale of investment securities: ¥221.717 million (extraordinary gain)

Accounting period in which recognized

Six-month cumulative interim consolidated period of the fiscal year ending March 2027 (1 April 2026 to 30 September 2026)

Impact on Earnings Forecast

For the impact on business performance, refer to the "Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)," published today. No information was provided on whether the forecast was revised or on the revised figures.

Outlook

For the impact on business performance, refer to the financial results summary published today. Other future actions and timing are Not disclosed.

Event that occurred
ItemDetails
Event nameRecognition of non-operating expenses and extraordinary gains
Date of occurrence1 April 2026 to 30 September 2026 (six-month cumulative interim consolidated period of the fiscal year ending March 2027)
Subject EntityKidswell Bio Corporation (filing company)
Target Locations / ProductsBank borrowings and part of the investment securities held by the company
CauseInterest expense consisted of costs associated with bank borrowings and related items. Gains on the sale of investment securities were intended to strengthen the financial position and improve asset efficiency.
Amount of Impact on Business PerformanceInterest expense: ¥45.414 million (non-operating expense); gains on sale of investment securities: ¥221.717 million (extraordinary gain)
Accounting period in which recognizedSix-month cumulative interim consolidated period of the fiscal year ending March 2027 (1 April 2026 to 30 September 2026)
Impact on Earnings ForecastFor the impact on business performance, refer to the "Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)," published today. No information was provided on whether the forecast was revised or on the revised figures.
OutlookFor the impact on business performance, refer to the financial results summary published today. Other future actions and timing are Not disclosed.
Items this document does not state (16)
Date recognized / date notice receivedType 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 changePlanned 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.

Interest expense arose as a cost associated with borrowings from banks and related items. The sale of investment securities was intended to strengthen the financial position and improve asset efficiency.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recognition of Non-operating Expenses and Extraordinary Income | Kidswell Bio Corporation (4584) timely disclosure | Komori