Recognition of Non-Operating and Extraordinary Income and Losses
BrightPath Biotherapeutics Co.,Ltd. (filing company)
Fixed assets held by the Company and other non-operating income and expense items of the Company
Settlement proceeds received in connection with the recovery of clinical trial costs in the United States, stock issuance costs related to shares issued upon the exercise of stock acquisition rights, foreign exchange losses, the sale of fixed assets, and the application of impairment accounting standards to fixed assets
Non-operating income: settlement proceeds received of ¥4.681 million; non-operating expenses: stock issuance costs of ¥5.629 million and foreign exchange losses of ¥1.512 million; extraordinary income: gain on sale of fixed assets of ¥399 thousand; extraordinary loss: impairment loss of ¥8.807 million
Fourth-quarter accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026)
For the impact of the above non-operating and extraordinary income and losses on financial results, please refer to the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Non-consolidated)” announced today.
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating and Extraordinary Income and Losses |
| Date of occurrence | Fourth-quarter accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026) |
| Subject Entity | BrightPath Biotherapeutics Co.,Ltd. (filing company) |
| Target Locations / Products | Fixed assets held by the Company and other non-operating income and expense items of the Company |
| Cause | Settlement proceeds received in connection with the recovery of clinical trial costs in the United States, stock issuance costs related to shares issued upon the exercise of stock acquisition rights, foreign exchange losses, the sale of fixed assets, and the application of impairment accounting standards to fixed assets |
| Amount of Impact on Business Performance | Non-operating income: settlement proceeds received of ¥4.681 million; non-operating expenses: stock issuance costs of ¥5.629 million and foreign exchange losses of ¥1.512 million; extraordinary income: gain on sale of fixed assets of ¥399 thousand; extraordinary loss: impairment loss of ¥8.807 million |
| Accounting period in which recognized | Fourth-quarter accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026) |
| Impact on Earnings Forecast | For the impact of the above non-operating and extraordinary income and losses on financial results, please refer to the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Non-consolidated)” announced 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 Company recognized settlement proceeds received in connection with the recovery of clinical trial costs in the United States, stock issuance costs related to shares issued upon the exercise of stock acquisition rights, foreign exchange losses, gain on the sale of fixed assets, and an impairment loss on fixed assets in accordance with the Accounting Standard for Impairment of Fixed Assets.