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Revision of earnings forecasts4880CellSource Co.,Ltd.Pharmaceuticals

Notice regarding the transition to non-consolidated financial results, recognition of extraordinary income (gain on extinguishment of merger-related shares), and standalone earnings forecasts for the fiscal year ending October 2026

As the merger by absorption of the wholly owned subsidiary resulted in there being no consolidated subsidiaries, the Company transitioned from consolidated to standalone financial reporting and replaced the forecast for the fiscal year ending October 2026 from a consolidated basis to a standalone basis. In connection with the merger, the Company will recognize a gain on extinguishment of shares in merger of ¥65 million as extraordinary income.

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83Important
Scored from 3 of 5 sections
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Mixed performance
Direction inferred from the company’s description.
Scale
65
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending October 2026 · Full yearPrevious forecast published Announced 11 December 2025
Net Sales3,418→3,320million
-2.9%
Operating profit-170→-221million
-30.0%
Ordinary income-164→-210million
-28.0%
Profit attributable to owners of the parent-136→-107million
+21.3%
Net income per share-6.9→-5.41yen and sen
+21.6%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.

Reason for the revision

As the Company merged by absorption with its wholly owned subsidiary ハイブリッドメディカル株式会社 effective 1 July 2026, it no longer had any consolidated subsidiaries and therefore transitioned to non-consolidated financial reporting. The standalone earnings forecast was calculated by restructuring the consolidated earnings forecast announced on 11 December 2025 on a standalone basis and is currently under review.

Previous-period resultsStandalone results for the previous fiscal year (fiscal year ended October 2025): net sales of ¥3,602 million, operating profit of ¥115 million, ordinary profit of ¥122 million, net loss of ¥18 million, and net loss per share of ¥0.95. Consolidated results for the previous fiscal year (fiscal year ended October 2025): net sales of ¥3,711 million, operating profit of ¥166 million, ordinary profit of ¥167 million, net income attributable to owners of the parent of ¥10 million, and net income per share of ¥0.54.
Consolidated / non-consolidatedNon-consolidated
Revised forecast
ItemDetails
Net Sales¥3,418 million → ¥3,320 million
Operating profit¥-170 million → ¥-221 million
Ordinary income¥-164 million → ¥-210 million
Profit attributable to owners of the parent¥-136 million → ¥-107 million
Net income per share-6.90 yen and sen → -5.41 yen and sen
Fiscal Period CoveredFiscal year ending October 2026
Period CoveredFull year
Publication date of previous forecastAnnounced 11 December 2025
Previous-period resultsStandalone results for the previous fiscal year (fiscal year ended October 2025): net sales of ¥3,602 million, operating profit of ¥115 million, ordinary profit of ¥122 million, net loss of ¥18 million, and net loss per share of ¥0.95. Consolidated results for the previous fiscal year (fiscal year ended October 2025): net sales of ¥3,711 million, operating profit of ¥166 million, ordinary profit of ¥167 million, net income attributable to owners of the parent of ¥10 million, and net income per share of ¥0.54.
Reason for the revisionAs the Company merged by absorption with its wholly owned subsidiary ハイブリッドメディカル株式会社 effective 1 July 2026, it no longer had any consolidated subsidiaries and therefore transitioned to non-consolidated financial reporting. The standalone earnings forecast was calculated by restructuring the consolidated earnings forecast announced on 11 December 2025 on a standalone basis and is currently under review.
Consolidated / non-consolidatedNon-consolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend forecast revision

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.

As the Company merged by absorption with its wholly owned subsidiary ハイブリッドメディカル株式会社 effective 1 July 2026, it no longer had any consolidated subsidiaries and therefore transitioned to non-consolidated financial reporting. The standalone earnings forecast was calculated by restructuring the previously announced consolidated earnings forecast on a standalone basis and is currently under review.

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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice regarding the transition to non-consolidated financial results, recognition of extraordinary income (gain on extinguishment of merger-related shares), and standalone earnings forecasts for the fiscal year ending October 2026 | CellSource Co.,Ltd. (4880) timely disclosure | Komori