Results for this period
Interim period (second quarter)1 January 2026–30 June 2026ConsolidatedIFRSThe width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit.
塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.
Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.
The company stated that it is advancing research and development activities, working to secure revenue sources through UDC, iPS cell lines and conditioned media, developing business partnerships, reducing fixed costs, and raising funds. No direct breakdown of the factors behind changes in profit and loss was provided.
The filing includes disclosure of material events and conditions related to the going concern assumption. Although conditions exist that raise significant doubt, including an operating loss of ¥2,404 million and negative cash flow from operating activities of ¥2,514 million, the company has determined that no material uncertainty exists on the assumption that it implements countermeasures. There are no applicable matters to disclose in the notes on the going concern assumption.
| Item | Details |
|---|---|
| Fiscal Period Classification | Interim period (second quarter) |
| Accounting standards | IFRS |
| Consolidated / non-consolidated | Consolidated |
| Period Covered | 1 January 2026–30 June 2026 |
| Net Sales | ¥15 million (YoY -74.9%) |
| Operating profit | ¥-2,404 million |
| Ordinary income | ¥-2,278 million |
| Profit attributable to owners of the parent | ¥-2,286 million |
| Net income per share | △¥17.52 |
| Equity ratio | End of the current fiscal period 37.9 / End of previous period 28.7 |
| Total assets | ¥23,117 million |
| Net assets | ¥8,802 million |
| Cash flows from operating activities | ¥-2,514 million |
| Cash flows from investing activities | ¥-1,224 million |
| Cash flows from financing activities | ¥7,094 million |
| Cash and cash equivalents at end of period | ¥9,074 million |
| Full-year earnings forecast | Net Sales Not disclosed / Operating profit Not disclosed / Ordinary income Not disclosed / Net income Not disclosed / Reason Because it is not currently possible to calculate a reasonable earnings forecast |
| Annual Dividend Forecast | ¥0 → ¥0（0.0%） |
| Depreciation and amortization | ¥139 million |
| Disclosure regarding the going concern assumption | The filing includes disclosure of material events and conditions related to the going concern assumption. Although conditions exist that raise significant doubt, including an operating loss of ¥2,404 million and negative cash flow from operating activities of ¥2,514 million, the company has determined that no material uncertainty exists on the assumption that it implements countermeasures. There are no applicable matters to disclose in the notes on the going concern assumption. |
| Change in accounting policy | Changes due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement Not disclosed |
| Changes in the scope of consolidation | New 0 companies / Excluded 0 companies / Company name Not disclosed |
| Material subsequent events | On 2 July 2026, the company issued Series 28, 29 and 30 stock acquisition rights. In addition, following the exercise of Series 21 stock acquisition rights after the end of the interim period, 543,400 common shares were issued. |
| Availability of Supplementary Financial Results Materials | Yes |
| Availability of Financial Results Briefing | Held (for institutional investors, analysts and financial institutions) |
| Issued Shares at Period-End | 135,002,200 shares |
| Treasury Shares at Period-End | 300 shares |
| Factors Behind Changes in Business Performance | The company stated that it is advancing research and development activities, working to secure revenue sources through UDC, iPS cell lines and conditioned media, developing business partnerships, reducing fixed costs, and raising funds. No direct breakdown of the factors behind changes in profit and loss was provided. |
Items this document does not state (10)
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 stated that it is advancing research and development of regenerative medicines using somatic stem cells and iPS cells, working to secure recurring revenue sources through conditioned media and other products, developing business partnerships, reducing fixed costs, and raising funds. It cited the difficulty of calculating reasonable figures due to numerous uncertain factors that could affect performance, including the possibility of business partnerships and the acquisition of new seeds, as the reason for not disclosing a full-year forecast.