Recognition (expected) of an inventory valuation loss and an extraordinary loss (impairment loss)
The Company (CellSource Co.,Ltd.)
Inventories held in connection with the Consumer Business and fixed assets belonging to the Consumer Business
As a result of reviewing the business portfolio from the perspective of selecting and focusing management resources, the net realizable value of inventories is expected to fall below their carrying amount. In addition, indicators of impairment were identified for fixed assets, and their recoverable amount fell below their carrying amount.
¥46 million inventory valuation loss (cost of sales), ¥11 million impairment loss (extraordinary loss), total ¥58 million
Fiscal year ending October 2026 (1 November 2025 to 31 October 2026)
As results are tracking within the earnings forecast announced on 8 September 2026, the earnings forecast will not be revised at this time.
Results are tracking within the earnings forecast even after incorporating the above losses. If any matter requiring disclosure arises in the future, it will be disclosed promptly.
If any matters requiring disclosure arise in the future, the Company will disclose them promptly.
| Item | Details |
|---|---|
| Event name | Recognition (expected) of an inventory valuation loss and an extraordinary loss (impairment loss) |
| Subject Entity | The Company (CellSource Co.,Ltd.) |
| Target Locations / Products | Inventories held in connection with the Consumer Business and fixed assets belonging to the Consumer Business |
| Cause | As a result of reviewing the business portfolio from the perspective of selecting and focusing management resources, the net realizable value of inventories is expected to fall below their carrying amount. In addition, indicators of impairment were identified for fixed assets, and their recoverable amount fell below their carrying amount. |
| Amount of Impact on Business Performance | ¥46 million inventory valuation loss (cost of sales), ¥11 million impairment loss (extraordinary loss), total ¥58 million |
| Accounting period in which recognized | Fiscal year ending October 2026 (1 November 2025 to 31 October 2026) |
| Impact on Earnings Forecast | As results are tracking within the earnings forecast announced on 8 September 2026, the earnings forecast will not be revised at this time. |
| Outlook | Results are tracking within the earnings forecast even after incorporating the above losses. If any matter requiring disclosure arises in the future, it will be disclosed promptly. |
| Planned follow-up disclosure | If any matters requiring disclosure arise in the future, the Company will disclose them promptly. |
Items this document does not state (16)
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 a result of reviewing the business portfolio from the perspective of selecting and focusing management resources, the net realizable value of inventories at the end of the period is expected to fall below their carrying amount. In addition, indicators of impairment were identified for fixed assets in the Consumer Business, and their recoverable amount fell below their carrying amount.