Notice Regarding the Recording of Non-Operating Expenses | CellSource Co.,Ltd. (4880) timely disclosure

Worth reading

27Immaterial

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Direction

Deterioration

Direction inferred from the company’s description.

Scale

¥ million

Wording

Definitive

How definitive the wording is.

Recognition of non-operating expenses

Subject Entity

CellSource Co.,Ltd. (the filing company)

Target Locations / Products

Investment in an Investment Partnership

OccurrenceRecorded in the interim consolidated accounting period of the fiscal year ending October 2026 (1 November 2025 to 30 April 2026)

This disclosure06/10/2026

Cause

Loss on the operation of an investment partnership

Amount of Impact on Business Performance

¥11 million (non-operating expenses)

Accounting period in which recognized

Interim consolidated accounting period of the fiscal year ending October 2026 (1 November 2025 to 30 April 2026)

Impact on Earnings Forecast

Reflected in the Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated), released today

Event that occurred
Item	Details
Event name	Recognition of non-operating expenses
Date of occurrence	Recorded in the interim consolidated accounting period of the fiscal year ending October 2026 (1 November 2025 to 30 April 2026)
Subject Entity	CellSource Co.,Ltd. (the filing company)
Target Locations / Products	Investment in an Investment Partnership
Cause	Loss on the operation of an investment partnership
Amount of Impact on Business Performance	¥11 million (non-operating expenses)
Accounting period in which recognized	Interim consolidated accounting period of the fiscal year ending October 2026 (1 November 2025 to 30 April 2026)
Impact on Earnings Forecast	Reflected in the Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending October 2026 [Japanese GAAP] (Consolidated), released today

Items this document does not state (17)

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 changeOutlookPlanned 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.

Based on the financial statements received concerning the investment partnership investment, a loss on the operation of the investment partnership was recognized.

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