Notice Regarding the Recording of Non-Operating Expenses | PIXELA CORPORATION (6731) timely disclosure

Worth reading

29Immaterial

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Direction

Deterioration

Direction inferred from the company’s description.

Scale

Millions of yen (non-operating expense)

Wording

Definitive

How definitive the wording is.

Recognition of non-operating expenses

Subject Entity

Filing company (PIXELA CORPORATION)

Target Locations / Products

Share issuance costs, stock acquisition rights issuance costs, and bond issuance costs

This disclosure05/15/2026

Amount of Impact on Business Performance

As non-operating expenses: ¥1 million in amortization of share issuance costs, ¥1 million in amortization of stock acquisition rights issuance costs, and ¥3 million in amortization of bond issuance costs (total of ¥5 million for the current second-quarter consolidated accounting period and ¥7 million for the current interim consolidated accounting period)

Accounting period in which recognized

Interim consolidated accounting period of the fiscal year ending September 2026 (1 October 2025 to 31 March 2026)

Impact on Earnings Forecast

This has been reflected in the “Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated)” announced today.

Event that occurred
Item	Details
Event name	Recognition of non-operating expenses
Subject Entity	Filing company (PIXELA CORPORATION)
Target Locations / Products	Share issuance costs, stock acquisition rights issuance costs, and bond issuance costs
Amount of Impact on Business Performance	As non-operating expenses: ¥1 million in amortization of share issuance costs, ¥1 million in amortization of stock acquisition rights issuance costs, and ¥3 million in amortization of bond issuance costs (total of ¥5 million for the current second-quarter consolidated accounting period and ¥7 million for the current interim consolidated accounting period)
Accounting period in which recognized	Interim consolidated accounting period of the fiscal year ending September 2026 (1 October 2025 to 31 March 2026)
Impact on Earnings Forecast	This has been reflected in the “Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP] (Consolidated)” announced today.

Items this document does not state (19)

Date of occurrenceDate recognized / date notice receivedCauseType 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.

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