Receipt of upfront and milestone payments under a development rights licensing agreement
First written in FY2023-Q3. 2 of 7 entries say "Restated". Latest entry: FY2026-H1.
1 other company's latest entry also says "Other".
- FY2026-H1No revenue in the interim periodAnnual report
「Revenue — —」
No revenue was recorded in the current interim accounting period, and the prior-year period was also nil. - FY2025No revenue for the full yearAnnual report
「c. Sales results: None applicable.」
No sales results or revenue were recorded in the December 2025 fiscal year. - FY2025-H1RestatedAnnual report
「Revenue (¥ thousands) — —」
No revenue was recorded for the interim accounting period from January through June 2025, and the prior-year period was also nil. - FY2024No revenue for the full yearAnnual report
「No revenue was recorded for the fiscal year (¥1,000 million in the previous year).」
Revenue for the December 2024 fiscal year was nil, compared with ¥1,000 million in the previous year from the upfront payment and milestone income. - FY2024-H1No revenue in the interim periodAnnual report
「Upfront payment 500,000 — Milestone income 500,000 — Royalty income — — Revenue from contracts with customers 1,000,000 —」
The previous interim period included an upfront payment of ¥500 million and milestone income of ¥500 million, whereas no upfront payment, milestone income or royalty income was recorded in the current interim accounting period. No termination of the agreement is stated. - FY2023RestatedAnnual report
「This was attributable to the recognition of an upfront payment and milestone income upon entering into the development, manufacturing and marketing rights license agreement.」
The company recorded full-year revenue of ¥1,000 million from the upfront payment and milestone income under the agreement with Alfresa Pharma. - FY2023-Q3First statedAnnual report
「During the cumulative third-quarter period, we recorded revenue of ¥1,000 million and gross profit of ¥910 million as a result of earning an upfront payment and milestone income upon entering into a development, manufacturing and marketing rights license agreement. However, after recording research and development expenses of ¥174.575 million and other items, operating income was ¥515.836 million, ordinary income was ¥508.569 million and net income for the quarter was ¥398.213 million.」
The company recorded an upfront payment of ¥500 million and milestone income of ¥500 million, resulting in revenue of ¥1,000 million. No royalty income was recorded.