Recognition of deferred income tax expense (loss)
CellSource Co., Ltd.
Contract Processing Services
Revenue, driven mainly by the priority area of contract processing services, exceeded the initial forecast, while quarterly net income increased and tax loss carryforwards decreased as a result of reductions in selling, general and administrative expenses through the selection and concentration of business operations, among other factors
¥38 million (income tax adjustment loss)
Cumulative third-quarter period of the fiscal year ending October 2026 (1 November 2025 to 31 July 2026)
Reflected in the Summary of Third-Quarter Financial Results for the Fiscal Year Ending October 2026 [Japanese GAAP] (Non-consolidated), released today
| Item | Details |
|---|---|
| Event name | Recognition of deferred income tax expense (loss) |
| Subject Entity | CellSource Co., Ltd. |
| Target Locations / Products | Contract Processing Services |
| Cause | Revenue, driven mainly by the priority area of contract processing services, exceeded the initial forecast, while quarterly net income increased and tax loss carryforwards decreased as a result of reductions in selling, general and administrative expenses through the selection and concentration of business operations, among other factors |
| Amount of Impact on Business Performance | ¥38 million (income tax adjustment loss) |
| Accounting period in which recognized | Cumulative third-quarter period of the fiscal year ending October 2026 (1 November 2025 to 31 July 2026) |
| Impact on Earnings Forecast | Reflected in the Summary of Third-Quarter Financial Results for the Fiscal Year Ending October 2026 [Japanese GAAP] (Non-consolidated), released today |
Items this document does not state (18)
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.Quarterly net income increased as revenue, driven mainly by contract processing services, exceeded the initial forecast and selling, general and administrative expenses were reduced through the selection and concentration of business operations, resulting in a reduction in tax loss carryforwards.